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• W2891542543 abstract "We calculate a risk disclosure index (RDI) from annual reports by applying textual analysis and study how it affects investment efficiency in firms. The results show that the higher the frequency of risk disclosure in sections of MD&A is, the higher the corporate investment efficiency will be. In further analysis, we find that the effect of risk disclosure on corporate investment efficiency is more prominent when the tone of MD&A is more positive, when there are more keywords about investment in MD&A and when investors have more demand of information or better ability of information processing. Our results support the convergence argument on risk disclosure, and our findings advance the literature of both risk disclosure and investment efficiency." @default.
• W2891542543 created "2018-09-27" @default.
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• W2891542543 date "2019-09-01" @default.
• W2891542543 modified "2023-10-17" @default.
• W2891542543 title "Risk disclosure in annual reports and corporate investment efficiency" @default.
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• W2891542543 doi "https://doi.org/10.1016/j.iref.2018.08.021" @default.
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