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 …

strategy and the degree of competitiveness on the relationship between the financial leverage and the firms' performance. Data … competitiveness compared with the firms with a low degree of competitiveness. Different tests including the Wald F-test on the linear …

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 …

, organizational configurations and management accounting systems. Based on a questionnaire surveys conducting in publicly held …, leadership style, organizational culture and management accounting systems are negatively associated with both financial and non …, promote flexible organizational culture, and use broad-focused management accounting systems. By contrast, cost leadership …

Assembling the right management team is a challenging and complex process in today’s global economy. The recent … worldwide financial meltdown has simply underscored the importance of a far-sighted and balanced management organisation. The … characteristics and composition of the management team along with effective corporate governance policies can also play a role in …