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Discretionary Risk Disclosures

The Accounting Review (2003) 78 (2): 449–469.
This article has been cited by the following articles in journals that are participating in CrossRef Cited-by Linking.
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Do mandatory risk factor disclosures reduce stock price crash risk?
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Risk reporting and earnings smoothing: signaling or managerial opportunism?
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The value relevance of risk-related disclosure: Does the tone of disclosure matter?
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Risk reporting: do country-level institutional forces really matter?
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Risk disclosure and firm operational efficiency
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Voluntary Disclosure and Informed Trading*
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Risk disclosure noncompliance
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Risk disclosure and firm risk: Evidence from Canadian firms
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Board Characteristics and Disclosure Tone
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SSRN Electronic Journal (2019)
  • Online ISSN 1558-7967
  • Print ISSN 0001-4826

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