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Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

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Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

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Book part
Publication date: 10 December 2018

Krassimir Todorov and Yusaf H. Akbar

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Strategic Management in Emerging Markets
Type: Book
ISBN: 978-1-78754-166-5

Book part
Publication date: 1 January 2008

Gary Knight

The most important of my research interests at MSU and beyond was the born global firm, companies that undertake international business at or near their founding. They have…

Abstract

The most important of my research interests at MSU and beyond was the born global firm, companies that undertake international business at or near their founding. They have emerged in huge numbers in recent years, largely due to evolutionary environmental factors, such as globalization and advanced information and communications technologies. The trend is closely related to the internationalization of the small and medium-sized enterprise (SME). My interest in born globals and international SMEs sprang in part from MSU's emphasis on frontier issues in international business. MSU and Professor Cavusgil stressed research on issues highly relevant to practitioners, who want to know how to enhance competitive advantages and superior company performance.

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Michigan State University Contributions to International Business and Innovation
Type: Book
ISBN: 978-1-84855-440-5

Book part
Publication date: 6 February 2007

Myron D. Fottler and Donna Malvey

Wal-Mart has had a major impact on both retailing and the U.S. economy in general through its supply chain management, efficiency, cost-containment, outsourcing, and market power…

Abstract

Wal-Mart has had a major impact on both retailing and the U.S. economy in general through its supply chain management, efficiency, cost-containment, outsourcing, and market power. We examine Wal-Mart's strategy in retailing and its likely impact as it begins to make incursions into health care from the perspective of strategic entrepreneurship (SE) theory. Wal-Mart's resources including an expansion focus, low-cost culture, supply chain management, adoption of new technology, and market intelligence are described and related to the SE model. In addition, Wal-Mart's current health care services and target markets are outlined. This is the first paper which comprehensively outlines the competitive threat which Wal-Mart poses to traditional health care providers and insurers. The paper concludes with implications for the health care industry, future predictions, and potential future research.

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Strategic Thinking and Entrepreneurial Action in the Health Care Industry
Type: Book
ISBN: 978-1-84950-427-0

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Strategic Marketing Management in Asia
Type: Book
ISBN: 978-1-78635-745-8

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Marconomics
Type: Book
ISBN: 978-1-78635-565-2

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Sustainability Marketing
Type: Book
ISBN: 978-1-80071-244-7

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Book part
Publication date: 8 October 2018

Vickie Cox Edmondson

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The Thinking Strategist: Unleashing the Power of Strategic Management to Identify, Explore and Solve Problems
Type: Book
ISBN: 978-1-78756-158-8

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