Alharbi, Samar S.; Al Mamun, Md.; Atawnah, Nader - In: International Journal of Financial Studies : open … 9 (2021) 4, pp. 1-18
-year loss and are run by top-echelons who are risk lovers. Sarbanes-Oxley Act (SOX) regulation does not attenuate the positive …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 …