Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis
Author
Abstract
Suggested Citation
DOI: 10.1111/1911-3846.12444
Download full text from publisher
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Kevin C. Smith & Eric C. So, 2022. "Measuring Risk Information," Journal of Accounting Research, Wiley Blackwell, vol. 60(2), pages 375-426, May.
- Li, Rui & Li, Jianping & Zhu, Xiaoqian, 2025. "Downside belief disagreements and financial instability: Evidence from risk factor disclosures in U.S. financial institutions’ 10-K filings," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 99(C).
- Wang, Sumingyue & Wang, Xinlu & Xu, Liang, 2023. "Debt maturity structure and the quality of risk disclosures," Journal of Corporate Finance, Elsevier, vol. 83(C).
- Jeong-Bon Kim & Chong Wang & Feng Wu, 2023. "The real effects of risk disclosures: evidence from climate change reporting in 10-Ks," Review of Accounting Studies, Springer, vol. 28(4), pages 2271-2318, December.
- Allen H. Huang & Jianghua Shen & Amy Y. Zang, 2022. "The unintended benefit of the risk factor mandate of 2005," Review of Accounting Studies, Springer, vol. 27(4), pages 1319-1355, December.
- Jeong‐Bon Kim & Jeff J. Wang & Eliza Xia Zhang, 2021. "Does real earnings smoothing reduce investors’ perceived risk?," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(9-10), pages 1560-1595, October.
- Li, Guowen & Jing, Zhongbo & Li, Jingyu & Feng, Yuyao, 2023. "Drivers of risk correlation among financial institutions: A study based on a textual risk disclosure perspective," Economic Modelling, Elsevier, vol. 128(C).
- Jing Chen & Elaine Henry & Xi Jiang, 2023. "Is Cybersecurity Risk Factor Disclosure Informative? Evidence from Disclosures Following a Data Breach," Journal of Business Ethics, Springer, vol. 187(1), pages 199-224, September.
- Juniarti, 2022. "Market Reaction to Capital Expenditure: Evidence from Company in Bankruptcy Risk ," GATR Journals afr220, Global Academy of Training and Research (GATR) Enterprise.
- Ibrahim, Salma & Li, Hao & Yan, Yan & Zhao, Jinsha, 2021. "Pay me a single figure! Assessing the impact of single figure regulation on CEO pay," International Review of Financial Analysis, Elsevier, vol. 73(C).
- M. J. Histen, 2022. "Taking Information Seriously: A Firm-side Interpretation of Risk Factor Disclosure," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 28(3), pages 119-131, November.
- Jerry W. Chen & Eunice S. Khoo & Zihang Peng, 2023. "Climate change disclosure and the information environment in the initial public offering market," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S1), pages 907-952, April.
- Hrishikesh Desai, 2022. "Are Firms Biasing Stakeholder Expectations by Attributing Prior Poor Performance to COVID-19?," IIM Kozhikode Society & Management Review, , vol. 11(2), pages 171-182, July.
- Bailey, Cristina & Filzen, Joshua J., 2025. "Reprint of: Audit committee member busyness and risk factor disclosure," The British Accounting Review, Elsevier, vol. 57(1).
- Sun, Xiaowei & Zheng, Tianyu & Wang, Zehao & Li, Peigong, 2024. "Risk factors disclosure and corporate philanthropy," International Review of Financial Analysis, Elsevier, vol. 93(C).
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:36:y:2019:i:2:p:805-838. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
We have no bibliographic references for this item. You can help adding them by using this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.