Product market competition in accounting, finance, and corporate governance: A review of the literature

M Babar, A Habib - International Review of Financial Analysis, 2021 - Elsevier
Product market competition has been identified as one of the most powerful corporate
governance tools for motivating managers to maximize firm value. Consistent with this view …

Competition and ESG practices in emerging markets: Evidence from a difference-in-differences model

HC Martins - Finance Research Letters, 2022 - Elsevier
This paper investigates how competition affects firms' environmental, social, and
governance (ESG) practices in 22 emerging markets, using a sample of 6,906 firm–year …

Corporate governance and earnings management in concentrated markets

M El Diri, C Lambrinoudakis, M Alhadab - Journal of Business Research, 2020 - Elsevier
This study examines the difference between high and low concentrated markets in using
accrual and real earnings management and the role of corporate governance in mitigating …

[HTML][HTML] Geopolitical risk and corporate payout policy

S Adra, Y Gao, J Huang, J Yuan - International Review of Financial …, 2023 - Elsevier
In this study, we examine the effects of geopolitical risk on corporate payout policy.
Exploiting a news-based index of geopolitical risk, we find that firms adopt a more …

Product market power, industry structure, and corporate earnings management

S Datta, M Iskandar-Datta, V Singh - Journal of Banking & Finance, 2013 - Elsevier
This is the first study to establish a link between product market power of firms and the
degree of earnings management. We hypothesize and document a significant and robust …

Economic policy uncertainty, stakeholder engagement, and environmental, social, and governance practices: The moderating effect of competition

Ç Vural‐Yavaş - Corporate Social Responsibility and …, 2021 - Wiley Online Library
This paper investigates the effect of the economic policy uncertainty (EPU) on corporate
environmental, social, and governance practices (ESG), using 6,562 firm‐year observations …

The evolution of financial reporting quality for companies listed on the Tadawul Stock Exchange in Saudi Arabia: New emerging markets' evidence

W Alsuhaibani, R Houmes, D Wang - Emerging Markets Review, 2023 - Elsevier
Abstract Motivated by the Saudi Arabian government's objective to diversify its economy
away from oil and correct deficiencies associated with the Saudi stock market crash of 2006 …

Corporate risk-taking in developed countries: The influence of economic policy uncertainty and macroeconomic conditions

Ç Vural-Yavaş - Journal of Multinational Financial Management, 2020 - Elsevier
Abstract Using 74,974 firm-year observations covering 15 developed European countries
over the time period 1999–2017, this paper explores the effect of economic policy …

The discipline vs complement role of product market competition and market power: Evidence from real earnings management in an emerging market

F Sanusi, Y Januarsi, I Purbasari… - Cogent Business & …, 2023 - Taylor & Francis
We empirically study the role of product market competition and market power, discipline vs
complement role, on real earnings management (REM) in Indonesia. Using 1800 firm-year …

Can digital construction policy promote enterprise green innovation? A quasinatural experiment based on broadband China

X Li, G Zhang, Y Qi - European Journal of Innovation Management, 2024 - emerald.com
Purpose The purpose of this study is to explore how digital construction policy (DCP) drives
enterprise green innovation (EGI) from an information processing theory (IPT) perspective …