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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...
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This article examines the effect of corporate risk-taking decisions on opportunistic earnings management and information opacity. Using a large sample of Chinese stocks spanning the period 2010-2018, we find that corporate risk-taking is positively related to both accrual-based and real...
Persistent link: https://www.econbiz.de/10014353894