Discussion of "The impact of product market competition on the quantity and quality of voluntary disclosures"

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6 Citations (Scopus)


Li (2010, this issue) examines how product market competition affects voluntary disclosure by firms. Using several competition proxies, she finds that both the competitive threat from potential entrants into an industry and from existing rivals affect the quantity and accuracy of voluntary profit and investment forecasts by firms in that industry. However, the study's findings are inconclusive mainly because each competition proxy used can reflect both types of competitive threat. The focus of my discussion is to provide some comments and suggestions for future researchers to consider in examining how the nature of product market competition affects voluntary firm disclosure.

Original languageEnglish
Pages (from-to)712-723
Number of pages12
JournalReview of Accounting Studies
Issue number3
Publication statusPublished - 25 May 2010
Externally publishedYes


  • Management forecasts
  • Product market competition
  • Voluntary disclosure

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