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Keywords: cautionary language
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (4): 81–99.
Published: 01 July 2018
... safe harbor for disclosures containing forward-looking statements so long as management was willing to provide a disclaimer that included meaningful cautionary language identifying risk factors that could cause actual results to differ from projections. In doing so, the provisions of the Reform Act...