How informative are accounting disclosures about market risk?
碩士 === 國立政治大學 === 會計研究所 === 94 === Financial institutions in the United States are required by the Securities and Exchange Commission to disclose their Value at Risk (VaR) in the footnotes of the financial statements. Over the years, VaR has been used by institutional investors, industry consultants...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | en_US |
Published: |
2006
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Online Access: | http://ndltd.ncl.edu.tw/handle/88706799253509286269 |