Market risk disclosure and analysts' forecasting ability : the role of corporate ownership structure.
The SEC had adopted new requirements for the market risk disclosure under FRR 48. This paper assesses the information usefulness of FRR 48. Generally, market risk disclosure is useful to analysts' quarterly forecasts. It bears insignificant relationship to institutional ownership but is useful...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/8736 |
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| Institution: | Nanyang Technological University |
| Summary: | The SEC had adopted new requirements for the market risk disclosure under FRR 48. This paper assesses the information usefulness of FRR 48. Generally, market risk disclosure is useful to analysts' quarterly forecasts. It bears insignificant relationship to institutional ownership but is useful to firms with high managerial ownership. |
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