Peer performance and earnings management
This paper studies how peer performance affects firms’ earnings management decisions. Using peer firms’ idiosyncratic returns as an exogenous peer performance measure and the instrumental variable approach, we find that higher peer performance leads to higher discretionary accruals. This effect is s...
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Main Authors: | Du, Qianqian, Shen, Rui |
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Other Authors: | Nanyang Business School |
Format: | Article |
Language: | English |
Published: |
2019
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Subjects: | |
Online Access: | https://hdl.handle.net/10356/90120 http://hdl.handle.net/10220/48399 https://doi.org/10.21979/N9/XO8MB3 |
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Institution: | Nanyang Technological University |
Language: | English |
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