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Keywords: risk factors
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2015) 29 (4): 887–916.
Published: 01 December 2015
...Joshua J. Filzen SYNOPSIS I examine whether recently required risk factor update disclosures in quarterly reports provide investors with timely information regarding potential future negative economic events. Specifically, I examine whether risk factor updates in 10-Q filings are associated...
