How causal focus and specificity in risk factor disclosures Jointly affect investor judgments
Firms’ risk factor disclosures reflect a specific state of uncertainty relating to their future negative outcomes. Theory suggests that investors’ perceived nature of knowable (versus random) uncertainty inherent in a risk event and their assessments of management credibility are key mechanisms u...
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| Format: | Thesis |
| Language: | en_US |
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2018
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| Online Access: | https://hdl.handle.net/10356/88217 http://hdl.handle.net/10220/45690 |