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
| Year of publication: |
2021
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|---|---|
| Authors: | Cazier, Richard A. ; McMullin, Jeff L. ; Treu, John S. |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 4, p. 131-155
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| Subject: | risk desclosure | boilerplate | litigation risk | securities lawsuits | SEC comment letters | disclosure regulation | Risiko | Risk | Unternehmenspublizität | Corporate disclosure | Risikomanagement | Risk management | Regulierung | Regulation | Rechtsprechung | Court decisions | Auskunftspflicht | Disclosure regulation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/TAR-2018-0657 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012626583