Hsin-min Lu

National Taiwan University

1 Sec. 4, Roosevelt Road

Taipei 106, 106

Taiwan

SCHOLARLY PAPERS

2

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Top 24,666

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25

CROSSREF CITATIONS

6

Scholarly Papers (2)

1.

The Information Content of Mandatory Risk Factor Disclosures in Corporate Filings

Review of Accounting Studies, Vol. 19, No. 1, pp. 396-455.
Number of pages: 61 Posted: 20 Oct 2010 Last Revised: 10 Aug 2014
University of Georgia - J.M. Tull School of Accounting, University of Arizona - Department of Management Information Systems, University of Arizona - Department of Accounting (deceased), National Taiwan University and Oregon State University
Downloads 1,504 (12,309)
Citation 30

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Disclosure, cost of capital, risk disclosures, qualitative disclosures, textual analysis

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn from It

Contemporary Accounting Research, Forthcoming, Gabelli School of Business, Fordham University Research Paper No. 2897504
Number of pages: 49 Posted: 13 Jan 2017 Last Revised: 30 Aug 2019
University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area, National Taiwan University and Oregon State University
Downloads 260 (123,020)

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Disclosure tone; tone variability; firm risk; cost of capital; textual analysis; voluntary disclosure

Express Yourself: Why Managers’ Disclosure Tone Varies Across Time and What Investors Learn From It

Contemporary Accounting Research, Forthcoming
Posted: 03 Sep 2019
University of Georgia - J.M. Tull School of Accounting, Fordham University - Accounting Area, National Taiwan University and Oregon State University

Abstract:

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Disclosure tone, qualitative disclosure, tone volatility, information risk, firm risk