000			01797nab a2200229 a 4500
999			_c199402 _d199402
003			OSt
005			20200226102023.0
008			191216s20162014xxu||||| |||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aHuang, Ying _9177669
245	1	0	_aProduct market competition and managerial disclosure of earnings forecasts _bevidence from import tariff rate reductions _cYing Huang, Ross Jennings & Yong Yu
300			_aPáginas 185 a la 207
520	3		_aThis study examines the effect of product market competition on managerial disclosure of earnings forecasts using large reductions in U.S. import tariff rates to identify an exogenous increase in competition for domestic firms in U.S. product markets. Our difference-in-differences estimations show that tariff reductions are associated with a significant decrease in management forecasts of annual earnings by U.S. domestic firms. Further, this decrease is more pronounced when the tariff rate reduction triggers a greater increase in imports and when the forecasts are likely to incur higher proprietary costs. Our findings are consistent with competition from existing rivals reducing voluntary disclosure through increased proprietary costs.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aPronostico de los negocios _vPublicaciones seriadas _9177670
650	2	4	_aMercado _xLegislación _zEstados Unidos _vPublicaciones seriadas _9177671
650	2	4	_aImportaciones _xImpuestos _zEstados Unidos _vPublicaciones seriadas _9177672
700	1		_aJennings, Ross _9177673
700	1		_aYu, Yong _9176345
773	0		_082265 _9377624 _aThe accounting review 2017 V.92 No.3 (May) _o0000002032284 _x0001-4826 (papel) _h23 páginas _nIncluye tablas, figuras, referencias bibliográficas y apéndices
942			_2ddc _cART