Do Mandated Risk Disclosures Affect Corporate Risk-Taking?
I examine whether mandated risk disclosures affect corporate risk-taking. I argue that mandated risk disclosures influence corporate risk-taking by mitigating risk-related agency conflicts and informing managers about their firms’ risks. Using the 2005 risk factor disclosure mandate as a setting, I...
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| Format: | Thesis |
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Massachusetts Institute of Technology
2023
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| Online Access: | https://hdl.handle.net/1721.1/151226 |