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The Association of the Relative Info...

Florida Atlantic University., Business Administration.

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The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency: Evidence from Textual Analyses.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency: Evidence from Textual Analyses./
作者:	Luo, Xin.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:	107 p.
附註:	Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.
Contained By:	Dissertation Abstracts International79-10A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10789724
ISBN:	9780438011519

The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency: Evidence from Textual Analyses.
Luo, Xin.

The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency: Evidence from Textual Analyses. - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 107 p.

Source: Dissertation Abstracts International, Volume: 79-10(E), Section: A.

Thesis (Ph.D.)--Florida Atlantic University, 2018.

In a 2016 comment letter, the SEC summarizes the ongoing debate regarding the usefulness of market risk disclosures and calls for additional discussion (SEC Concept Release 2016). In response to the SEC's call, I investigate whether investors and firms benefit from market risk disclosures. Prior literature suggests that informative corporate disclosure is associated with improved liquidity and investment efficiency. I find that informative textual contents of market risk disclosures improve investors' information environment, and as a result, are associated with higher liquidity level, lower liquidity uncertainty, and improved investment efficiency. My study is relevant to the ongoing debate regarding the usefulness of market risk disclosures, calls for more detailed regulatory guidance for market risk disclosures, and contributes to the literature on liquidity, investment efficiency, and risk factor disclosures.

ISBN: 9780438011519Subjects--Topical Terms:

557516
Accounting.

The Association of the Relative Informativeness of Market Risk Disclosures with Liquidity and Investment Efficiency: Evidence from Textual Analyses.
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