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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2016
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| Subjects: | |
| 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 |