Construct · 1 fields · 1 citations

risk factor disclosures: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Financial reporting

mandated narrative descriptions of the principal risks a firm faces, which turn out to carry information reflected in market risk measures.

In financial reporting, risk factor disclosures refers to mandated narrative descriptions of the principal risks a firm faces, which turn out to carry information reflected in market risk measures. This meaning comes from Campbell (2013) in Review of Accounting Studies.[1]

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Nearby constructs

carry1 fields · 1 citationsanchor · a standalone construct factor3 fields · 4 citationsjingle · one word, three constructs information4 fields · 5 citationsjingle · one word, four constructs

References

Campbell, J. L., Chen, H., Dhaliwal, D. S., Lu, H., & Steele, L. B. (2013). The information content of mandatory risk factor disclosures in corporate filings. Review of Accounting Studies, 19(1), 396-455. https://doi.org/10.1007/s11142-013-9258-3

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