The information content of mandatory risk factor disclosures in corporate filings
Year of publication: |
2014
|
---|---|
Authors: | Campbell, John L. ; Chen, Hsinchun ; Dhaliwal, Dan S. ; Lu, Hsin-min ; Steele, Logan B. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 1, p. 396-455
|
Subject: | Textual analysis | Risk disclosures | Disclosure tone | Regulation | Information content | Unternehmenspublizität | Corporate disclosure | Informationswert | Information value | Rechnungswesen | Accounting | Auskunftspflicht | Disclosure regulation | Öffentlichkeitsarbeit | Public relations |
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