What is it about?
When faced with higher risk, firms choose to report less transparent risk disclosures in addition to smoothing the variability in reported profits, which implies opportunism.
Featured Image
Read the Original
This page is a summary of: Risk reporting and earnings smoothing: signaling or managerial opportunism?, Review of Accounting and Finance, September 2022, Emerald,
DOI: 10.1108/raf-10-2021-0286.
You can read the full text:
Contributors
The following have contributed to this page
