The Information Content of Risk Factor Disclosures in Quarterly Reports
xiv, 95 p. === I examine whether recently required Risk Factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative outcomes. Specifically, I examine whether Risk Factor updates in 10-Q filings are associated with negative abnormal ret...
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| Language: | en_US |
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University of Oregon
2011
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| Online Access: | http://hdl.handle.net/1794/11536 |