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Management disclosure of risk factors and COVID-19

Public companies in the United States are required to file annual reports (i.e., Form 10-K) and disclose, among other things, the risk factors that may harm their stock price. The risk of a pandemic was well-known before the recent crisis, and we now know that the initial impact on many shareholders...

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Detalles Bibliográficos
Autores principales: Loughran, Tim, McDonald, Bill
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Springer Berlin Heidelberg 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9935242/
https://www.ncbi.nlm.nih.gov/pubmed/36811024
http://dx.doi.org/10.1186/s40854-023-00459-5