This study examines the link between product market competition and labour investment
efficiency. We find that competitive pressure distorts the efficiency of corporate employment …

In this paper, we employ a firm‐level measure of product market competition constructed
from the textual analysis of firms' 10‐K filings to examine the relationship between …

Sažetak This paper examines whether financial statement comparability (hereafter referred
to as comparability) is associated with corporate tax avoidance. We document the negative …

Purpose The purpose of this paper is to explore the effects of competitive pressure on
financial statements' comparability (comparability) by analyzing various dimensions of …

This paper investigates the impact of product market competition (PMC) on firms' adoption of
zero-leverage (ZL) strategies and examines whether this relationship is influenced by …

Purpose This study aims to examine the impact of product market competition (PMC) from
existing rivals and potential market entrants on earnings quality (EQ) in China …

This study examines the effect of market competition on loss-reserving practices in the US
property-liability insurance industry. We find evidence that insurers exposed to more intense …

The completion of my dissertation and subsequent Ph. D. has been a long journey. Working
on the Ph. D. has been a wonderful and often overwhelming experience. It took a lot of effort …

Companies are always looking for ways to pay lower tax, through tax avoidance. By
highlighting the similarities and differences of companies, financial statement comparability …

Targets provide incentives for earnings management, and a longstanding question is
whether earnings management is undertaken opportunistically or to communicate private …