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Journal Articles

Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language

Richard A. Cazier, Jeff L. McMullin, John S. Treu
Journal: The Accounting Review
The Accounting Review (2021) 96 (4): 131–155.
https://doi.org/10.2308/TAR-2018-0657
Published: 01 July 2021
...Richard A. Cazier; Jeff L. McMullin; John S. Treu ABSTRACT Although formal guidance instructs firms to avoid issuing lengthy and boilerplate risk factor disclosures, regulators and users of financial statements note these disclosures are excessively long and boilerplate. The persistence...
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