Real earnings management, corporate governance and stock price crash risk: evidence from China

The aim of this paper is to provide additional insights on the association between real earnings management (REM) and crash risk, particularly from the perspective of an emerging market economy. It also examines the moderation role that internal and external corporate governance may play in this are...

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Bibliographic Details
Main Authors: Yuanhui Li, Yezen Kannan, Stephen Rau, Shuning Yang
Format: Article
Language:English
Published: Emerald Publishing 2022-06-01
Series:China Accounting and Finance Review
Subjects:
Online Access:https://www.emerald.com/insight/content/doi/10.1108/CAFR-03-2022-0014/full/html