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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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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Springer US
2022
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| Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9684979/ http://dx.doi.org/10.1007/s11294-022-09856-5 |