1-1 of 1
Keywords: securities lawsuits
Close
Save search
Follow your search
Access your saved searches in your account
Would you like to receive an alert when new items match your search?
Close Modal
Sort by
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
... disclosure boilerplate litigation risk securities lawsuits SEC comment letters disclosure regulation Official guidance from regulators and the judiciary explicitly discourages boilerplate disclosures and indicates that risk factor disclosures should be concise and tailored to the specific risks...
View articletitled, Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language
Open the PDF for Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language in another window
Add to Citation Manager for Are Lengthy and Boilerplate Risk Factor Disclosures Inadequate? An Examination of Judicial and Regulatory Assessments of Risk Factor Language