The creation and resolution of firm-specific uncertainty: Evidence from the impacts of legal contingency disclosure on implied volatility
博士 === 國立臺灣大學 === 會計學研究所 === 105 === This paper investigates the effect of litigation loss contingency disclosure on market uncertainty. Using implied volatilities from different options maturities, we found that initial disclosure of a lawsuit in footnotes to financial statements is positively rela...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/ct27gq |