Industry competition, earnings management and leader–follower effects

Chia-Hao Lee () and Pei-I Chou

Applied Economics, 2020, vol. 52, issue 4, 388-399

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.

Date: 2020
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DOI: 10.1080/00036846.2019.1646393

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