The impact of risk factor categorization and summary disclosures on investor risk perceptions
In this study, I analyze the changes in investors’ risk assessments in response to the implementation of a recent SEC update that requires publicly listed companies to, within the risk factor section of their annual reports, separate their firm-specific risk factors from their general risk factors,...
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| Format: | Thesis-Doctor of Philosophy |
| Language: | English |
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Nanyang Technological University
2021
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| Online Access: | https://hdl.handle.net/10356/146550 |
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| Institution: | Nanyang Technological University |
| Language: | English |