Abstract This paper constructs strategies to identify the executive's characteristics of opportunism and explore its influence on corporate information disclosure. We find that the core opportunistic executives will significantly increase the probability of information disclosure violation and the level of real earnings management, and they are more likely to choose noninternational “Big Four” accounting firms, and pay higher audit fees. The higher the level of opportunism, the more likely these behaviors are to be found. Further research shows that stateowned property rights can effectively restrain the influence of core opportunistic executives on information disclosure quality, but it prompts opportunistic executives to adopt more accrual earnings management strategies. The state-owned property rights are difficult to play an effective role as a constraint with the rising of the opportunism level. From the perspective of economic consequences, core opportunistic executives can be identified by the capital market, and significantly reduces the future value of the company.
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