Keywords: Competitive reactivity
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Journal Articles
International Journal of Accounting and Information Management (2025) 33 (1): 144–168.
Published: 28 November 2024
... reaction Earnings persistence Competitive reactivity However, it is unlikely that the capital market will support retaliatory CRs by underperforming firms, given that investing in negatively valued projects is discouraged in an efficient capital market (Hubbard, 1998). The rate of recovery for firms...

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