2023
DOI: 10.1111/1467-8551.12705
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Unknown Unknowns: Knightian Uncertainty and Corporate Opportunistic Earnings Management

Abstract: Uncertainty is inherent in the real world. Faced with Knightian uncertainty caused by many extreme events, this paper focuses on the analysis of corporate opportunistic earnings management behaviour under the unknown unknowns framework. This paper finds that with an increase in market Knightian uncertainty, corporations will significantly adopt both accrual earnings management and real earnings management. More importantly, when compared with upward earnings management, the results indicate that Knightian unce… Show more

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Cited by 2 publications
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