Stock price informativeness of risk disclosure: Does time orientation matter

Faculty Commerce Year: 2023
Type of Publication: ZU Hosted Pages:
Authors:
Yousry Ali Ali Sayed Ahmed
Journal: The Quarterly Review of Economics and Finance Elsevier Volume:
Keywords : Stock price informativeness , risk disclosure: Does    
Abstract:
This paper investigates the extent to which firms’ stock prices may incorporate aggregate risk disclosure levels differently depending on its time orientation, whether forward-looking or non-forward-looking. Using a sample period of ten yea
    
     
 
       

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