Do managers disclose more risks when given a chance to explain? The effects of risk disclosure regimes on managers’ risk disclosure choices

• Main Author: Feng, Yeo
• Other Authors: Tan Hun Tong
• Format: Theses and Dissertations
• Language: English
• Published: 2016
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/68718
• Institution: Nanyang Technological University

I conduct two experiments to examine managers’ risk disclosure decisions across two regimes. The first regime is based on the current U.S. Form 10-K risk factors disclosure setting, where risks are to be disclosed on a standalone basis with no risk mitigation information allowed. Managers under this...