Firms’ Camouflage: How Do Firms Deter Potential Rivals?
Academy of Management Proceedings, ISSN: 0065-0668, Vol: 2024, Issue: 1
2024
- 3Usage
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Example: if you select the 1-year option for an article published in 2019 and a metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019. If you select the 3-year option for the same article published in 2019 and the metric category shows 90%, that means that the article or review is performing better than 90% of the other articles/reviews published in that journal in 2019, 2018 and 2017.
Citation Benchmarking is provided by Scopus and SciVal and is different from the metrics context provided by PlumX Metrics.
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Article Description
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.
Bibliographic Details
Academy of Management
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