Firms’ camouflage: How do firms deter potential rivals?

Firms’ camouflage: How do firms deter potential rivals?

This study presents evidence that firms can employ accounting techniques as a camouflage to deter market entry. We theorize that incumbent firms have the incentives to use accounting techniques to influence how potential rivals assess and evaluate the profitability of the market space of the incumbe...

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Main Authors: LI, Xuan, WAN, William P., YIU, Daphne W., DENG, Chaowen
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2024
Subjects:
Business Administration, Management, and Operations
Strategic Management Policy
Online Access:https://ink.library.smu.edu.sg/lkcsb_research/7642
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Institution: Singapore Management University
Language: English
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spelling sg-smu-ink.lkcsb_research-86412025-01-02T08:03:58Z Firms’ camouflage: How do firms deter potential rivals? LI, Xuan WAN, William P. YIU, Daphne W. DENG, Chaowen This study presents evidence that firms can employ accounting techniques as a camouflage to deter market entry. We theorize that incumbent firms have the incentives to use accounting techniques to influence how potential rivals assess and evaluate the profitability of the market space of the incumbent firms. Using a panel data of publicly traded firms, our findings provide strong support for our theory. 2024-08-13T07:00:00Z text https://ink.library.smu.edu.sg/lkcsb_research/7642 info:doi/10.5465/AMPROC.2024.18795abstract Research Collection Lee Kong Chian School Of Business eng Institutional Knowledge at Singapore Management University Business Administration, Management, and Operations Strategic Management Policy
institution Singapore Management University
building SMU Libraries
continent Asia
country Singapore
Singapore
content_provider SMU Libraries
collection InK@SMU
language English
topic Business Administration, Management, and Operations
Strategic Management Policy
spellingShingle Business Administration, Management, and Operations
Strategic Management Policy
LI, Xuan
WAN, William P.
YIU, Daphne W.
DENG, Chaowen
Firms’ camouflage: How do firms deter potential rivals?
description This study presents evidence that firms can employ accounting techniques as a camouflage to deter market entry. We theorize that incumbent firms have the incentives to use accounting techniques to influence how potential rivals assess and evaluate the profitability of the market space of the incumbent firms. Using a panel data of publicly traded firms, our findings provide strong support for our theory.
format text
author LI, Xuan
WAN, William P.
YIU, Daphne W.
DENG, Chaowen
author_facet LI, Xuan
WAN, William P.
YIU, Daphne W.
DENG, Chaowen
author_sort LI, Xuan
title Firms’ camouflage: How do firms deter potential rivals?
title_short Firms’ camouflage: How do firms deter potential rivals?
title_full Firms’ camouflage: How do firms deter potential rivals?
title_fullStr Firms’ camouflage: How do firms deter potential rivals?
title_full_unstemmed Firms’ camouflage: How do firms deter potential rivals?
title_sort firms’ camouflage: how do firms deter potential rivals?
publisher Institutional Knowledge at Singapore Management University
publishDate 2024
url https://ink.library.smu.edu.sg/lkcsb_research/7642
_version_ 1821237235041697792

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