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Choices and Best Practice in Corporate Risk Management Disclosure

Author

Listed:
  • Ekaterina E. Emm
  • Gerald D. Gay
  • Chen-Miao Lin

Abstract

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.

Suggested Citation

  • Ekaterina E. Emm & Gerald D. Gay & Chen-Miao Lin, 2007. "Choices and Best Practice in Corporate Risk Management Disclosure," Journal of Applied Corporate Finance, Morgan Stanley, vol. 19(4), pages 82-93.
  • Handle: RePEc:bla:jacrfn:v:19:y:2007:i:4:p:82-93
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    Cited by:

    1. Heitor Almeida & Kristine Watson Hankins & Ryan Williams, 2017. "Risk Management with Supply Contracts," NBER Working Papers 23331, National Bureau of Economic Research, Inc.
    2. repec:rsr:supplm:v:65:y:2017:i:6:p:174-183 is not listed on IDEAS
    3. repec:rsr:supplm:v:65:y:2017:i:5:p:221-229 is not listed on IDEAS

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