Do managers disclose more risks when given a chance to explain? The effects of risk disclosure regimes on managers’ risk disclosure choices
I conduct two experiments to examine managers’ risk disclosure decisions across two regimes. The first regime is based on the current U.S. Form 10-K risk factors disclosure setting, where risks are to be disclosed on a standalone basis with no risk mitigation information allowed. Managers under this...
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| Format: | Thesis |
| Language: | English |
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2016
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| Online Access: | http://hdl.handle.net/10356/68718 |