Product market competition, Real profit management and accounting comparability

The competitiveness of the product market means that different companies have close competition in the production and sale of goods, and their products are not much superior to each other, because if it is not the case, the market tends towards monopoly or multilateral monopoly. This research It examines the relationship between product market competition and real profit management and accounting comparability. The study area for this research includes eight years, that is, from 2012 to 2019. The research is in the category of applied research, and in the classification based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results showed that there is no significant relationship between product market competition (Herfindahl-Hirschman index) and real profit management and accounting comparability; However, there is a significant and negative relationship between product market competition (Lerner's index) and real profit management, and a significant and positive relationship between product market competition and accounting comparability.