Nagel, Deborah Yvonne; Fuhrmann, Stephan; Guenther, … - In: Journal of Accounting & Organizational Change 18 (2021) 1, pp. 132-152
Purpose: The usefulness of risk disclosures (RDs) to support equity investors’ investment decisions is highly discussed. As prior research criticizes the extensive aggregation of risk information in existing empirical research, this paper aims to provide an attempt to identify disaggregated...