%T Business strategy and earnings quality
%A Muhammad Nurul Houqe
%A Ryan Kerr
%A Reza Monem

%I Centre for Accounting, Governance and Taxation Research (VUW)
%D 2013

%K Business



%U https://apo.org.au/node/34311

%X ABSTRACT: Using the Miles and Snow (1978) strategy typology, this study investigates whether business strategy is associated with the quality of reported earnings. In a sample of U.S. listed firms, we predict and find that defender strategy firms are associated with higher levels of earnings management and prospector-strategy firms are associated with higher levels of accounting conservatism. However, this relation between business strategy and earnings quality is altered during high and low economic growth periods.
%9 Working paper