Opportunistic Special Items of Financial Report and Stock Price Crash Risk

This project is to make research on the potential factors that may have influence on the stock price crash risk which it is a sudden and large-scale stock price collapse that caused by the release of the accumulated bad news. The special items like Ncskew, Duvol, Crash, Composite may have closed relationship with the stock price crash risk. Using the methods of descriptive analysis, correlation analysis and regression linear analysis to analyse the relationship between income-decreasing special items and stock price crash risk. Including the univariate and multivariate evaluation methods. It will also test about the hypotheses and illustrate the limitation and further development of the research. The disclosure of the corporation managers’ behaviour that tend to hide bad news will be given further explanation. The total articles will give a clear clarification of the research topic through the way of deeper exploration which clarifies the importance of financial report information and its relationship with stock price crash.

Keywords

Financial report information; Stock price crash; Economic influence

References

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How to cite this paper

Opportunistic Special Items of Financial Report and Stock Price Crash Risk

How to cite this paper: Qiaohua Li. (2025) Opportunistic Special Items of Financial Report and Stock Price Crash Risk. Economic Perspectives and Trends, 2(1), 10-14.

DOI: http://dx.doi.org/10.26855/ept.2025.06.002

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Opportunistic Special Items of Financial Report and Stock Price Crash Risk

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