Using relevant headings in risk factor disclosures : what is the impact on information processing?
Year of publication: |
2023
|
---|---|
Authors: | Huang, Feiqi ; Wang, Tawei ; Yen, Ju-Chun |
Published in: |
Journal of accounting and public policy. - Amsterdam [u.a.] : Elsevier Science, ISSN 0278-4254, ZDB-ID 13750-9. - Vol. 42.2023, 5, p. 1-23
|
Subject: | Information processing | Item 1A | Regulation S-K | Risk factor disclosure | Unternehmenspublizität | Corporate disclosure | Informationsverhalten | Information behaviour | Auskunftspflicht | Disclosure regulation | Informationswert | Information value | Risiko | Risk | Informationsverbreitung | Information dissemination | Information |
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