Jianghua Shen

Hong Kong University of Science & Technology (HKUST)

Clearwater Bay

Kowloon, 999999

Hong Kong

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1.

An Unintended Benefit of the Risk Factor Mandate of 2005

Number of pages: 60 Posted: 09 Aug 2018 Last Revised: 13 Jun 2019
Allen Huang, Jianghua Shen and Amy Zang
Hong Kong University of Science and Technology - Department of Accounting, Hong Kong University of Science & Technology (HKUST) and Hong Kong University of Science and Technology - Department of Accounting
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Abstract:

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risk factor disclosure; safe harbor provision; forward-looking statements; disclosure regulation