Based on the sample of listed companies in the United States from 2009 to 2016, this paper explores whether CEO hedging will affect the ESG performance of corporate. The results show that CEO hedging reduces the ESG performance of corporate significantly. Further research finds that CEO's...

The purpose of this research is to determine the main forecasting factors of stock analysts, to analyze whether stock analysts have a rational base for their advice to the individual investors. According to the Modigliani-Miller theorem, the factors which affected to dividend and capital gain...

This paper examines the effect of corporate risk-taking on the opportunistic earnings management and corporate opacity. Using a large sample of Chinese stocks spanning the period 2007-2015, we find that corporate risk-taking is positively related to both accrual based - and real...