Firms’ camouflage: How do firms deter potential rivals?
Publication Type
Conference Proceeding Article
Publication Date
8-2024
Abstract
This study presents evidence that firms can employ accounting techniques as a camouflage to deter market entry. We theorize that incumbent firms have the incentives to use accounting techniques to influence how potential rivals assess and evaluate the profitability of the market space of the incumbent firms. Using a panel data of publicly traded firms, our findings provide strong support for our theory.
Discipline
Business Administration, Management, and Operations | Strategic Management Policy
Publication
Proceedings of the 84th Annual Meeting of the Academy of Management Annual Meeting, Chicago, 2024 August 9-13
Identifier
10.5465/AMPROC.2024.18795abstract
Publisher
AOM
City or Country
United States
Citation
LI, Xuan; WAN, William P.; YIU, Daphne W.; and DENG, Chaowen.
Firms’ camouflage: How do firms deter potential rivals?. (2024). Proceedings of the 84th Annual Meeting of the Academy of Management Annual Meeting, Chicago, 2024 August 9-13.
Available at: https://ink.library.smu.edu.sg/lkcsb_research/7642
Additional URL
https://doi.org/10.5465/AMPROC.2024.18795abstract
