Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
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DOI: 10.1111/1911-3846.12444
Abstract: The SEC's Disclosure Effectiveness Initiative (December 2013) highlights a difference between accounting regulators and academics in their perceptions of Item 1A risk factor disclosure effectiveness. Because most academic evidence relies on pre‐financial crisis data, we… read more here.
Keywords: risk factor; factor disclosures; factor; facteurs risque ... See more keywords