The benefits of specific risk-factor disclosures

The benefits of specific risk-factor disclosures

Practitioners have long criticized risk-factor disclosures in the 10-K as generic and boilerplate. In response, regulators emphasize the importance of being specific. By using a computing algorithm, this paper establishes a new measure (Specificity) to quantify the level of specificity of firms’ qua...

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Bibliographic Details
Main Authors: HOPE, Ole-Kristian, HU, Danqi, Hai LU
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2016
Subjects:
Risk-factor disclosure
Specificity
Market reactions
Trading volume
Analyst risk assessments
Scenario analysis
Accounting
Corporate Finance
Online Access:https://ink.library.smu.edu.sg/soa_research/1621
https://ink.library.smu.edu.sg/context/soa_research/article/2648/viewcontent/BenefitsSpecificRisk_FactorDisclosures_2016.pdf
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Institution: Singapore Management University
Language: English

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https://ink.library.smu.edu.sg/soa_research/1621
https://ink.library.smu.edu.sg/context/soa_research/article/2648/viewcontent/BenefitsSpecificRisk_FactorDisclosures_2016.pdf

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