1-1 of 1
Keywords: policy
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
... quarter): risk factors SEC regulation disclosure policy H2 predicts that firms with risk factor updates in quarterly reports are more likely to experience future negative outcomes. Theory and empirical evidence suggest that managers will attempt to delay the disclosure of bad...