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
Version of Record 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 online: 1 APR 2013
- Version of Record online: 3 JAN 2013
- Accepted manuscript online: 3 NOV 2012 10:06AM EST
- Manuscript Accepted: 23 OCT 2012
- Manuscript Received: 1 AUG 2011
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!