Disclaiming the future : investigating the impact of cautionary disclaimers on investor judgments before and after experiencing economic loss
Year of publication: |
July 2018
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Authors: | Asay, H. Scott ; Hales, Jeffrey |
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. 93.2018, 4, p. 81-99
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Subject: | voluntary disclosure | forward-looking statements | cautionary language | safe harbor | investor judgments | Sprache | Language | Unternehmenspublizität | Corporate disclosure | Wirtschaftlicher Schaden | Economic loss | Zukunft | Future |
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