Value-at-risk, informativeness of earnings.

• المؤلفون الرئيسيون: Lim, Benjamin Wan Heng., Wee, Wei Siang., Koh, Chin Meng.
• مؤلفون آخرون: Lim, Chee Yeow
• التنسيق: Final Year Project
• منشور في: 2008
• الموضوعات: DRNTU::Business::Finance::Risk management
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/8767
• المؤسسة: Nanyang Technological University

Our paper examines the relationship between S&P500 firms’ 10-K market risk disclosures in terms of Value-at-risk (VaR), mandated by SEC Financial Reporting Release No.48 in 1997, and the informativeness of earnings. Our results show that earnings informativeness decrease with the increasing magn...