Discretionary risks disclosure: a management perspective
Discretionary risks disclosure practices by managers provide useful information to investors and other users of accounting information in assessing the risk profile of a company. A managers' ability to disclose relevant risk information that reflects more accurately the companies' current...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
FEP,
2011.
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| Online Access: | Get fulltext |