Non-linear Impacts of Product Market Competition on Earnings Quality

Increasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition...

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Autores principales:	Mohammad Hossein Ghaemi, Amir Saber
Formato:	article
Lenguaje:	FA
Publicado:	Shahid Bahonar University of Kerman 2017
Materias:	earnings quality existing competition non-linear relationship potential competition product market competition Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/e96e7f62d5f54f78a0ff296c40338430
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spelling	oai:doaj.org-article:e96e7f62d5f54f78a0ff296c403384302021-11-04T19:52:15ZNon-linear Impacts of Product Market Competition on Earnings Quality2008-89142476-292X10.22103/jak.2017.1559https://doaj.org/article/e96e7f62d5f54f78a0ff296c403384302017-01-01T00:00:00Zhttps://jak.uk.ac.ir/article_1559_9300881962239a2372f2674a7f5e940a.pdfhttps://doaj.org/toc/2008-8914https://doaj.org/toc/2476-292XIncreasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition in product markets. In these researches, inconsistent results showed that actual relationship between the two variables is of nonlinear form. In this paper, the nonlinear relationship between earnings quality and product market competition has been studied. To measure competition in the product market, total business environment and homogeneity of the production in the market were considered in general, and earnings qualities along with market competition were measured by three and for criteria, respectively. Also, in addition to firm-year values, industry-year values were used to test the proposed hypotheses in different states. The data from 91 companies listed in the Tehran Stock Exchange in the years 2008-2013 were used. The findings from nonlinear regression analysis showed an inverted U-shaped relationship between earnings quality and competition. But, this was not held for potential competition. These findings were also remained unchanged when the study turns from firm-year values to industry-year values.Mohammad Hossein GhaemiAmir SaberShahid Bahonar University of Kermanarticleearnings qualityexisting competitionnon-linear relationshippotential competitionproduct market competitionAccounting. BookkeepingHF5601-5689FAمجله دانش حسابداری, Vol 7, Iss 27, Pp 35-62 (2017)
institution	DOAJ
collection	DOAJ
language	FA
topic	earnings quality existing competition non-linear relationship potential competition product market competition Accounting. Bookkeeping HF5601-5689
spellingShingle	earnings quality existing competition non-linear relationship potential competition product market competition Accounting. Bookkeeping HF5601-5689 Mohammad Hossein Ghaemi Amir Saber Non-linear Impacts of Product Market Competition on Earnings Quality
description	Increasing earnings quality raises costs and benefits together. Also, product market competition affects economic variables with multiple impacts. These resulted in conflicts over findings from the researches regarding regression analysis for the relationship between earnings quality and competition in product markets. In these researches, inconsistent results showed that actual relationship between the two variables is of nonlinear form. In this paper, the nonlinear relationship between earnings quality and product market competition has been studied. To measure competition in the product market, total business environment and homogeneity of the production in the market were considered in general, and earnings qualities along with market competition were measured by three and for criteria, respectively. Also, in addition to firm-year values, industry-year values were used to test the proposed hypotheses in different states. The data from 91 companies listed in the Tehran Stock Exchange in the years 2008-2013 were used. The findings from nonlinear regression analysis showed an inverted U-shaped relationship between earnings quality and competition. But, this was not held for potential competition. These findings were also remained unchanged when the study turns from firm-year values to industry-year values.
format	article
author	Mohammad Hossein Ghaemi Amir Saber
author_facet	Mohammad Hossein Ghaemi Amir Saber
author_sort	Mohammad Hossein Ghaemi
title	Non-linear Impacts of Product Market Competition on Earnings Quality
title_short	Non-linear Impacts of Product Market Competition on Earnings Quality
title_full	Non-linear Impacts of Product Market Competition on Earnings Quality
title_fullStr	Non-linear Impacts of Product Market Competition on Earnings Quality
title_full_unstemmed	Non-linear Impacts of Product Market Competition on Earnings Quality
title_sort	non-linear impacts of product market competition on earnings quality
publisher	Shahid Bahonar University of Kerman
publishDate	2017
url	https://doaj.org/article/e96e7f62d5f54f78a0ff296c40338430
work_keys_str_mv	AT mohammadhosseinghaemi nonlinearimpactsofproductmarketcompetitiononearningsquality AT amirsaber nonlinearimpactsofproductmarketcompetitiononearningsquality
_version_	1718444625175248896

Non-linear Impacts of Product Market Competition on Earnings Quality

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