Choices and Best Practice in Corporate Risk Management Disclosure
For over a decade, the SEC has required corporations to disclose in their 10-K filings the nature and extent of their risk exposures using one or more of the following three methods: (1) sensitivity analysis; (2) the so-called "tabular" format; and (3) value-at-risk (VaR). After discussing the significant differences in the type and level of information revealed by each method, this article presents the findings of a study that examines how corporate choices of disclosure method vary with firm-specific and industry characteristics. 2007 Morgan Stanley.
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Volume (Year): 19 (2007)
Issue (Month): 4 ()
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