Market risk disclosure and analysts' forecasting ability : the role of corporate ownership structure.

• Main Authors: Goh, Sharon Shi Ling., Tey, Ai Hwa., Toh, Yueli.
• Other Authors: Lim, Chee Yeow
• Format: Final Year Project
• Published: 2008
• Subjects: DRNTU::Business::Accounting::Disclosure
• Online Access: http://hdl.handle.net/10356/8736
• Institution: Nanyang Technological University

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...