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Keywords: policy
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Journal Articles
The Information Content of Risk Factor Disclosures in Quarterly Reports
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
... Rosen, and Ross Granahan for their research assistance. I gratefully acknowledge support from the Accounting Circle at the Lundquist College of Business. risk factors SEC regulation disclosure policy Effective December 1, 2005, the U.S. Securities and Exchange Commission (SEC...
