Competitiveness at the firm level is a subject of interest not only to managers and policy makers but also academics … relationship between the absorption of EU funds and Polish enterprises competitiveness on the basis of the content analysis … Infrastructure and Development. It is assumed simultaneously that the competitiveness of enterprises is expressed in the term of …

We examine how cross-country differences in product, capital, and labor market competition, and earnings management … economic theory. Country differences in labor market competition and earnings management are also related to mean reversion in … earnings management mean revert more slowly for profitable firms and more rapidly for loss firms. Thus, earnings management …

, the lower-cost firm engages in more earnings management than its rival, produces more than it would in a full information … environment, and earns greater profits. Our analysis leads to new, testable relations among earnings management, reported and …

In this paper we develop a measure of competition based on management's disclosures in their 10-K filing and find that …. We find limited and indirect evidence that management strategically makes misleading statements about their competitive …