Value-at-risk, informativeness of earnings.
Our paper examines the relationship between S&P500 firms’ 10-K market risk disclosures in terms of Value-at-risk (VaR), mandated by SEC Financial Reporting Release No.48 in 1997, and the informativeness of earnings. Our results show that earnings informativeness decrease with the increasing magn...
محفوظ في:
| المؤلفون الرئيسيون: | , , |
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| مؤلفون آخرون: | |
| التنسيق: | Final Year Project |
| منشور في: |
2008
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| الموضوعات: | |
| الوصول للمادة أونلاين: | http://hdl.handle.net/10356/8767 |
| الوسوم: |
إضافة وسم
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| الملخص: | Our paper examines the relationship between S&P500 firms’ 10-K market risk disclosures in terms of Value-at-risk (VaR), mandated by SEC Financial Reporting Release No.48 in 1997, and the informativeness of earnings. Our results show that earnings informativeness decrease with the increasing magnitude of the VaR figures disclosed. |
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