嘉　宾：李瑄  Phd Candidate Chinese University of Hong Kong

主持人：谢露群 副教授  BAT365唯一官网

时　间：2024年10月15日（周二）10:00-11:30

地　点：BAT365唯一官网徐汇校区安泰楼A303

内容简介:

This study advocates that income-decreasing earnings management can be an effective market entry deterrence strategy. We shift the research focus from income-increasing to income-decreasing earnings management, and theorize that income-decreasing earnings management can shape the cognitive schema of potential rivals about market attractiveness, thus thwarting them from entering the market spaces of the focal firm. Using a panel data of publicly traded firms, our findings provide strong support for our theory. This study extends the earnings management literature by instilling a competitive dynamics perspective that firms sometimes uglify themselves by concealing earnings in order to mitigate competitive threats.

演讲人简介：

Li Xuan is a doctoral candidate in Strategic Management at the School of Business, Chinese University of Hong Kong, advised by Professor William Wan. Her research interests include competitive dynamics, strategic entrepreneurship, and business ethics. Her work is currently under revision and resubmission at Strategic Management Journal.

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