The impact of risk factor categorization and summary disclosures on investor risk perceptions

• Main Author: Prieto, Michael Joseph
• Other Authors: TAN, Hun Tong
• Format: Thesis-Doctor of Philosophy
• Language: English
• Published: Nanyang Technological University 2021
• Subjects: Business::Accounting::Disclosure
• Online Access: https://hdl.handle.net/10356/146550
• Institution: Nanyang Technological University

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,...