The information content of risk factor disclosures in quarterly reports
Year of publication: |
December 2015
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Authors: | Filzen, Joshua J. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 29.2015, 4, p. 887-916
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Subject: | risk factors | SEC | regulation | disclosure | policy | Unternehmenspublizität | Corporate disclosure | Risiko | Risk | Informationswert | Information value | Auskunftspflicht | Disclosure regulation | Risikomanagement | Risk management |
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