Discussion of The impact of product market competition on the quantity and quality of voluntary disclosures
成果类型：
Editorial Material
署名作者：
Karuna, Christo
署名单位：
University of Houston System; University of Houston
刊物名称：
REVIEW OF ACCOUNTING STUDIES
ISSN/ISSBN：
1380-6653
DOI：
10.1007/s11142-010-9135-2
发表日期：
2010
页码：
712-723
关键词：
摘要：
Li (2010, this issue) examines how product market competition affects voluntary disclosure by firms. Using several competition proxies, she finds that both the competitive threat from potential entrants into an industry and from existing rivals affect the quantity and accuracy of voluntary profit and investment forecasts by firms in that industry. However, the study's findings are inconclusive mainly because each competition proxy used can reflect both types of competitive threat. The focus of my discussion is to provide some comments and suggestions for future researchers to consider in examining how the nature of product market competition affects voluntary firm disclosure.
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