information concerning product risk, and mandatory and voluntary disclosure rules are equivalent …

risk. Current reporting standards for derivatives exposures are nevertheless inadequate for assessing these systemic risk … contributions. In this paper, I explain how a transparency standard, in contrast to the current standard, would facilitate such risk … lack of standardization, they cannot be aggregated to assess the risk to the system. I highlight the important contribution …

important role in their ability to mitigate environmental risk …

rise to a separate information-risk factor. These points are important to empirical research in accounting and finance, as …