"Red" and "green" flags of risk disclosures : identifying associations between positive and negative key phrases and consecutive cumulative abnormal stock returns
Year of publication: |
2022
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Authors: | Nagel, Deborah Yvonne ; Fuhrmann, Stephan ; Günther, Thomas |
Published in: |
Journal of accounting & organizational change : JAOC. - Bradford : Emerald, ISSN 1839-5473, ZDB-ID 2218013-8. - Vol. 18.2022, 1, p. 132-152
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Subject: | 10-K | Cumulative abnormal stock returns | Disclosure strategy | Key phrases | N-grams | Organizational change | Risk disclosures | Stepwise regression analysis | United States Securities and Exchange Commission (SEC) | USA | United States | Unternehmenspublizität | Corporate disclosure | Kapitaleinkommen | Capital income | Börsenkurs | Share price |
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