Matches in SemOpenAlex for { <https://semopenalex.org/work/W2265432978> ?p ?o ?g. }
Showing items 1 to 85 of
85
with 100 items per page.
- W2265432978 abstract "This paper examines evidence of earnings management pertaining to antitrust investigations over business cycles. The sample consists of firms subject to merger-related antitrust scrutiny under Section 7 of the Clayton Act, during the 1973-1992 period. While industrial organization literature suggests that these firms' earnings management incentives may vary over business cycles, our results indicate that investigated firm choose income-decreasing discretionary accruals during both expansions and recessions, in order to reduce the political costs associated with Clayton Act cases. Consistent with expectations, it appears that firms that settle their cases with the U.S. Department of Justice or the Federal Trade Commission have incentives to manage accruals, even after the initial settlement has been reached, to effect subsequent regulatory-imposed wealth transfers." @default.
- W2265432978 created "2016-06-24" @default.
- W2265432978 creator A5005232695 @default.
- W2265432978 creator A5006051958 @default.
- W2265432978 date "1998-08-23" @default.
- W2265432978 modified "2023-09-23" @default.
- W2265432978 title "Earnings Management, Antitrust Investigations, and Business Cycles" @default.
- W2265432978 hasPublicationYear "1998" @default.
- W2265432978 type Work @default.
- W2265432978 sameAs 2265432978 @default.
- W2265432978 citedByCount "0" @default.
- W2265432978 crossrefType "posted-content" @default.
- W2265432978 hasAuthorship W2265432978A5005232695 @default.
- W2265432978 hasAuthorship W2265432978A5006051958 @default.
- W2265432978 hasConcept C10138342 @default.
- W2265432978 hasConcept C121955636 @default.
- W2265432978 hasConcept C127413603 @default.
- W2265432978 hasConcept C139719470 @default.
- W2265432978 hasConcept C144133560 @default.
- W2265432978 hasConcept C145097563 @default.
- W2265432978 hasConcept C162324750 @default.
- W2265432978 hasConcept C17744445 @default.
- W2265432978 hasConcept C182306322 @default.
- W2265432978 hasConcept C195742910 @default.
- W2265432978 hasConcept C199539241 @default.
- W2265432978 hasConcept C2776034101 @default.
- W2265432978 hasConcept C2776036281 @default.
- W2265432978 hasConcept C2776050585 @default.
- W2265432978 hasConcept C2777063073 @default.
- W2265432978 hasConcept C2781009383 @default.
- W2265432978 hasConcept C2781426361 @default.
- W2265432978 hasConcept C29122968 @default.
- W2265432978 hasConcept C34447519 @default.
- W2265432978 hasConcept C4577558 @default.
- W2265432978 hasConcept C78519656 @default.
- W2265432978 hasConcept C83873408 @default.
- W2265432978 hasConceptScore W2265432978C10138342 @default.
- W2265432978 hasConceptScore W2265432978C121955636 @default.
- W2265432978 hasConceptScore W2265432978C127413603 @default.
- W2265432978 hasConceptScore W2265432978C139719470 @default.
- W2265432978 hasConceptScore W2265432978C144133560 @default.
- W2265432978 hasConceptScore W2265432978C145097563 @default.
- W2265432978 hasConceptScore W2265432978C162324750 @default.
- W2265432978 hasConceptScore W2265432978C17744445 @default.
- W2265432978 hasConceptScore W2265432978C182306322 @default.
- W2265432978 hasConceptScore W2265432978C195742910 @default.
- W2265432978 hasConceptScore W2265432978C199539241 @default.
- W2265432978 hasConceptScore W2265432978C2776034101 @default.
- W2265432978 hasConceptScore W2265432978C2776036281 @default.
- W2265432978 hasConceptScore W2265432978C2776050585 @default.
- W2265432978 hasConceptScore W2265432978C2777063073 @default.
- W2265432978 hasConceptScore W2265432978C2781009383 @default.
- W2265432978 hasConceptScore W2265432978C2781426361 @default.
- W2265432978 hasConceptScore W2265432978C29122968 @default.
- W2265432978 hasConceptScore W2265432978C34447519 @default.
- W2265432978 hasConceptScore W2265432978C4577558 @default.
- W2265432978 hasConceptScore W2265432978C78519656 @default.
- W2265432978 hasConceptScore W2265432978C83873408 @default.
- W2265432978 hasLocation W22654329781 @default.
- W2265432978 hasOpenAccess W2265432978 @default.
- W2265432978 hasPrimaryLocation W22654329781 @default.
- W2265432978 hasRelatedWork W1576586920 @default.
- W2265432978 hasRelatedWork W165106499 @default.
- W2265432978 hasRelatedWork W1785374533 @default.
- W2265432978 hasRelatedWork W1883439148 @default.
- W2265432978 hasRelatedWork W2016808053 @default.
- W2265432978 hasRelatedWork W202739710 @default.
- W2265432978 hasRelatedWork W2051703055 @default.
- W2265432978 hasRelatedWork W2103162659 @default.
- W2265432978 hasRelatedWork W2189818093 @default.
- W2265432978 hasRelatedWork W2511150060 @default.
- W2265432978 hasRelatedWork W271122280 @default.
- W2265432978 hasRelatedWork W2968706532 @default.
- W2265432978 hasRelatedWork W3022277638 @default.
- W2265432978 hasRelatedWork W3122045901 @default.
- W2265432978 hasRelatedWork W3125104382 @default.
- W2265432978 hasRelatedWork W3125472265 @default.
- W2265432978 hasRelatedWork W3126088266 @default.
- W2265432978 hasRelatedWork W3160473443 @default.
- W2265432978 hasRelatedWork W96873426 @default.
- W2265432978 hasRelatedWork W2439349135 @default.
- W2265432978 isParatext "false" @default.
- W2265432978 isRetracted "false" @default.
- W2265432978 magId "2265432978" @default.
- W2265432978 workType "article" @default.