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Earnings Management During Antidumping Investigations In Europe: Sample-Wide And CrossSectional Evidence
This paper examines earnings management by European Union firms that initiate an antidumping investigation. We first document economically and statistically significant income decreasing earnings management around the ...
The Market Valuation of Managed Earnings in a Regulatory Setting With Learning Opportunities
This dissertation examines the market valuation of earnings announced by U.S. firms initiating or reinitiating antidumping trade investigations against foreign exporters. Trade investigations are an interesting setting ...