A Non-Linear Relationship of Product Market Competition and Financial Reporting Quality

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KARDAN BEHZAD; Vadiee Mohamad Hossein; Omidfar Mahdi

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Journal: The Financial Accounting and Auditing Researches Year:2019 | Volume:11 | Issue:41 Page(s): 177-195

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Information Journal Paper

Title

A Non-Linear Relationship of Product Market Competition and Financial Reporting Quality

Author(s)

KARDAN BEHZAD | Vadiee Mohamad Hossein | Omidfar Mahdi | Issue Writer Certificate

Keywords

Product Market CompetitionQ1

Financial Reporting QualityQ1

Accounting RestatementsQ1

Abstract

Review of literature shows that Product Market Competition can have nonlinear effect on corporate behaviors as management and innovation activities. This study attempts to use financial statement information of the companies listed in TSE. The review of literature is extended by evaluation of a non-linear relationship between competition of product market by Herfindahl-Hirschman index and earnings quality by earnings restatement measure. According to the hypothesis of study, the results of study after control of other relevant factors of restatements by quadratic non-linear regression shows a U-shape relationship between Product Market Competition and restatements. In other words, earnings quality is increased at low level of competition and is reduced in case of high competition.

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APA: Copy

KARDAN, BEHZAD, Vadiee, Mohamad Hossein, & Omidfar, Mahdi. (2019). A Non-Linear Relationship of Product Market Competition and Financial Reporting Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 11(41 ), 177-195. SID. https://sid.ir/paper/198123/en

Vancouver: Copy

KARDAN BEHZAD, Vadiee Mohamad Hossein, Omidfar Mahdi. A Non-Linear Relationship of Product Market Competition and Financial Reporting Quality. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2019;11(41 ):177-195. Available from: https://sid.ir/paper/198123/en

IEEE: Copy

BEHZAD KARDAN, Mohamad Hossein Vadiee, and Mahdi Omidfar, “A Non-Linear Relationship of Product Market Competition and Financial Reporting Quality,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 11, no. 41 , pp. 177–195, 2019, [Online]. Available: https://sid.ir/paper/198123/en

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