SSRNOther
Risk Factor Disclosures: Materiality
Materiality: The article introduces a new method to evaluate the significance of disclosed risks, discovering a decrease in significance among risk types following amendments to the Securities and Exchange Commission's rules.
Featured in No. 36 on 7 Feb 2024 ·
- Released
- 2 Dec 2023
- First featured
- No. 36 · 7 Feb 2024
- Published in
- Not yet, as far as Semantic Scholar knows
- Shares when featured
- 2
- Identifier
- SSRN 4718265
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