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Industry competition, earnings management and leader–follower effects

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  • Chia-Hao Lee
  • Pei-I Chou

Abstract

This article examines the impacts of industry competition on the leader-follower effects in different earnings management activities. The empirical results show that there are the leader-follower effects in the accrual-based earnings management in industries with different extents of competition, while there is the leader-follower effect in the real earnings management activities in industries with lower degrees of industry competition. The evidence implies that the industry competition affects the leader-follower effects in the different earnings management activities, and then the different extents of industry competition have different mediation effects on the leader-follower effect. We expect the empirical results not only fill the gap of literatures, but also provide a new insight for the investors and regulators in their investment decision and regulation revision.

Suggested Citation

  • Chia-Hao Lee & Pei-I Chou, 2020. "Industry competition, earnings management and leader–follower effects," Applied Economics, Taylor & Francis Journals, vol. 52(4), pages 388-399, January.
    • Handle: RePEc:taf:applec:v:52:y:2020:i:4:p:388-399
    DOI: 10.1080/00036846.2019.1646393
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