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Keywords: risk disclosure
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Journal Articles
Accounting Horizons (2022) 36 (4): 157–187.
Published: 01 December 2022
...Deborah Yvonne Nagel; Stephan Fuhrmann; Raphael Tietmeyer; Thomas W. Guenther SYNOPSIS This paper evaluates the associations between credit default swap (CDS) spreads and risk disclosure characteristics, especially the expected qualitative and the expected quantitative impacts of risks...
Journal Articles
Accounting Horizons (2022) 36 (3): 149–169.
Published: 01 September 2022
...Wenhuan Liu; Hun-Tong Tan; Tu Xu; Jixun Zhang SYNOPSIS Derivative-related risk disclosure has been a key issue in accounting regulation and research, and sensitivity analysis is the most popular form of quantitative derivative-related disclosure. In an experiment, we find that, relative...