Alharbi, Samar; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies 9 (2021) 4, pp. 1-18
We examine the impact of corporate risk-taking on firm-level real earnings management. We find that firms with higher … risk-taking engage in higher real earnings management. Our results are robust to a series of robustness tests, including … analyses reveal that the impact of risk-taking on real earnings management is more pronounced among firms that experience prior …