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Taking Information Seriously: A Firm-side Interpretation of Risk Factor Disclosure

Information plays a key role in how markets assess a firm’s value. Disclosure is expensive to comply with and to interpret. Narrative information about risks is particularly challenging to evaluate. Though results on the informativeness of narrative risk disclosure are mixed, previous research focus...

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Detalles Bibliográficos
Autor principal: Histen, M. J.
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer US 2022
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9684979/
http://dx.doi.org/10.1007/s11294-022-09856-5