Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis-Reference-Cited by-同舟云学术

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Published:2019-03-05 Issue:2 Volume:36 Page:805-838
ISSN:0823-9150
Container-title:Contemporary Accounting Research
language:en
Short-container-title:Contemp Account Res

Author:

Beatty Anne¹,Cheng Lin²,Zhang Haiwen³

Affiliation:

1. The Ohio State University

2. University of Arizona

3. University of Minnesota–Twin Cities

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12444

Reference26 articles.

1. Measuring Abnormal Bond Performance

2. The information content of mandatory risk factor disclosures in corporate filings

3. Casey K.2009. Lessons from the financial crisis for financial reporting standard setting and rule making. Speech by the SEC Commissioner https://www.sec.gov/news/speech/2009/spch111709klc.htm

4. Liquidity Biases in TRACE

5. Fox E. Fox M. andGilson R.2013. Idiosyncratic risk during economic downturns: Implications for the use of event studies in securities litigation. Working paper https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2314058

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