TY  - Working paper

AU  - Muhammad Nurul Houqe
AU  - Ryan Kerr
AU  - Reza Monem

PY  - 2013
T1  - Business strategy and earnings quality
PB  - Centre for Accounting, Governance and Taxation Research (VUW)


DO  - https://doi.org/APO-34311
UR  - https://apo.org.au/node/34311

AB  - 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.
ER  -