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论文类型：会议论文

发表时间：2017-01-01

收录刊物：CPCI-SSH

页面范围：1-5

关键字：financial risk; accounting statements; value relevance; corporate incentive

摘要：Since the global financial crisis in 2007-2008, financial risk has been a frequently considered factor when people investigate their corporate investments. The most important way for corporations to disclose information to the public is undoubtedly accounting statements. Therefore, the relationship between accounting statements and financial risk has been a very important issue. In this paper, I summarize the findings of three important papers in this field, which all shed light on the important relationship between accounting statements and financial risk.