Accepted by Douglas Skinner. The authors would like to thank an anonymous referee, Ray Ball, Daniel Beneish, Vicki Dickinson, Merle Erickson, Patricia Fairfield, Christian Leuz, Gordon Phillips (discussant), Scott Richardson, Chad Syverson, Jim Whalen, Anne Wyatt, and seminar participants at the University of Arizona, the UBCOW conference, Georgetown University, Shanghai Advanced Institute of Finance, the University of Texas-Dallas, the University of Waterloo, the University of Illinois-Chicago, the Winter Accounting Conference at the University of Utah, Massachusetts Institute of Technology, Santa Clara University, Eastern Illinois University, Duke University, The University of British Columbia, Syracuse University, China European International Business School, UCLA, the University of Mississippi, the London Business School, the London School of Economics, and the Journal of Accounting Research 2012 conference for helpful comments. Minnis gratefully acknowledges support from the ARAMARK Faculty Research Fund and the Neubauer Family Faculty Fellowship. A previous version of a portion of this work was titled “The impact of competitive intensity on the profitability of investments and future stock returns.”
A Measure of Competition Based on 10-K Filings
Article first published online: 3 JAN 2013
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2013
Journal of Accounting Research
Volume 51, Issue 2, pages 399–436, May 2013
How to Cite
LI, F., LUNDHOLM, R. and MINNIS, M. (2013), A Measure of Competition Based on 10-K Filings. Journal of Accounting Research, 51: 399–436. doi: 10.1111/j.1475-679X.2012.00472.x
The competition data is available for download: http://webuser.bus.umich.edu/feng/
- Issue published online: 1 APR 2013
- Article first published online: 3 JAN 2013
- Accepted manuscript online: 3 NOV 2012 10:06AM EST
- Manuscript Accepted: 23 OCT 2012
- Manuscript Received: 1 AUG 2011
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