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The influence of some factors of competitiveness on business risks
Dvorský, Ján; Kliestik, Tomas; Cepel, Martin; Strnad, … - In: Journal of business economics and management 21 (2020) 5, pp. 1451-1465
The impact of significant competition factors on the riskiness of business risk in the SMEs sector in the Czech Republic and Slovak Republic. The empirical research was constructed on the basis a questionnaire. The attitudes from 641 entrepreneurs from two countries were collected during the...
Persistent link: https://www.econbiz.de/10012271872
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Absorption of EU Funds in the context of Polish enterprises competitiveness measured by profitability rates
Wildowicz-Giegiel, Anna; Wyszkowski, Adam - 2014
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 …
Persistent link: https://www.econbiz.de/10012002375
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Competitive Externalities of Tax Cuts
Donohoe, Michael P. - 2020
We examine how tax cuts that benefit some firms are related to the economic performance of their direct competitors. Consistent with tax cuts decreasing the cost of initiating competitive strategies, we find that a decrease in the tax burden for only a certain group of firms in the U.S. economy...
Persistent link: https://www.econbiz.de/10012851141
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Industry Competition and Non-GAAP Disclosures
Isidro, Helena - 2020
We examine the role of industry-level product market competition on non-GAAP disclosure decisions. We consider traditional measures of industry competition (concentration, price-cost margin, and set up costs), and large reductions in import tariff rates that identify an exogenous increase in...
Persistent link: https://www.econbiz.de/10012849451
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Competitive Externalities of Tax Cuts
Donohoe, Michael P.; Jang, Hansol; Lisowsky, Petro - 2022
We examine how tax cuts that benefit some firms are related to the economic performance of their direct competitors. Consistent with tax cuts decreasing the cost of initiating competitive strategies, we find that a decrease in the tax burden for only a specific group of firms in the U.S. economy...
Persistent link: https://www.econbiz.de/10013294710
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Implications of Suppliers and Customers and Industry Competition Density on Accounting Conservatism
Kao, Hui-Sung - 2019
market competition market. The findings can be used by firm management as a reference to handle relationships between …
Persistent link: https://www.econbiz.de/10012868022
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Insider Trading, Competition, and Real Activities Manipulation
Chen, Hui - 2016
Corporate insiders, particularly managers, not only have access to their firms' private information, but also control over their firms' operational decisions. In this paper, we consider a setting where managers manipulate the firms' real activities in anticipation of subsequent insider trading...
Persistent link: https://www.econbiz.de/10013006968
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Foreign Competition and Tax Avoidance
Atawnah, Nader; Balachandran, Balasingham; Duong, Huu Nhan - 2021
We investigate the link between foreign competition and corporate tax planning. We find that a one standard deviation increase in import competition leads to a reduction of 9% in firms’ effective tax rates relative to standard levels. Further, we document that our evidence is robust to a...
Persistent link: https://www.econbiz.de/10013244509
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Real Effects of Disclosure Regulation : Evidence from U.S. Import Competition
Yang, Yucheng (John) - 2020
This paper investigates the impact of disclosure regulation on import competition. Using the segment disclosure regulation (SFAS 131) as a plausibly exogenous shock that increases the supply of mandatory information about U.S. product markets, I uncover an increase in U.S. import competition at...
Persistent link: https://www.econbiz.de/10012847679
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Import Competition and Earnings Management
Lie, Erik; Yang, Keyang Daniel - 2023
We examine the effect of product market competition on firms' earnings management practices. Using exogenous variation … in import competition, we find that heightened competition reduces both accrual-based and real earnings management. We …
Persistent link: https://www.econbiz.de/10014350380