Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?

Joshua J. Filzen, Garrett A McBrayer, Kyle S. Shannon

Boise State University

Research output: Contribution to journal › Article › peer-review

Original language	American English
Journal	Accounting Horizons
State	Published - 1 Jun 2023

Keywords

risk factor disclosure
regulation
market efficiency
abnormal stock returns

EGS Disciplines

Accounting

Access to Document

https://doi.org/10.2308/HORIZONS-17-086

Other files and links

Cite this

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title = "Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?",

keywords = "risk factor disclosure, regulation, market efficiency, abnormal stock returns",

author = "Filzen, {Joshua J.} and McBrayer, {Garrett A} and Shannon, {Kyle S.}",

year = "2023",

month = jun,

day = "1",

language = "American English",

}

TY - JOUR

T1 - Risk Factor Disclosures: Do Managers and Markets Speak the Same Language?

AU - Filzen, Joshua J.

AU - McBrayer, Garrett A

AU - Shannon, Kyle S.

PY - 2023/6/1

Y1 - 2023/6/1

KW - risk factor disclosure

KW - regulation

KW - market efficiency

KW - abnormal stock returns

UR - https://scholarworks.boisestate.edu/account_facpubs/69

UR - https://doi.org/10.2308/HORIZONS-17-086

M3 - Article

SN - 0888-7993

JO - Accounting Horizons

JF - Accounting Horizons

ER -