Barber, Russell; Hollie, Dana - In: Managerial Finance 46 (2020) 8, pp. 1081-1099
Purpose: The purpose of this study is twofold: (1) to examine the incremental contribution of product market fluidity (P_THREAT), another measure of competition from that of the Herfindahl index (H_COMP) and (2) to examine how a research and development (R&D) real activities earnings management...