Uncovering real earnings management: pay attention to risk-taking behavior

HIGHLIGHTS

  • who: Samar Alharbi and collaborators from the Edith Cowan University Department of Economics, Finance, and Marketing, La Trobe University, Melbourne, VIC, Australia have published the research: Uncovering real earnings management: Pay attention to risk-taking behavior, in the Journal: (JOURNAL)
  • what: The authors examine the impact of corporate risk-taking on firm-level management. Given how difficult it is for external parties to detect REM (Cohen et_al 2008), the authors examine whether a firm's past risk-taking behavior can signal its future level of REM activities. The authors investigate corporate risk-taking as a . . .

     

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