Managers' perception of product market competition and earnings management: a textual analysis of firms' 10-K reports

T Harris - Journal of Accounting Literature, 2024 - emerald.com
Purpose In this study, the author examines the effect of managers' perception of product
market competition on accruals and real earnings management. Design/methodology …

Adaptability Culture and Meeting or Beating Analysts' Estimates

T Zebian, T Harris, O Abdelsalam - Available at SSRN 4708038, 2024 - papers.ssrn.com
This paper investigates the relationship between a novel firm level measure of adaptability
culture and the propensity to meet or beat analyst expectations at US publicly listed firms. To …