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Keywords: risk relevance
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 61–85.
Published: 01 September 2020
...) investors react negatively to large AMHIs and related disclosures upon 10-K filings. Our findings suggest that this requirement can provide investors with risk-relevant information and shed light on its potential usefulness. We thank Dan Collins, Haiwen Zhang, and workshop participants at the University...
