@article {1975216, title = {The information content of mandatory risk factor disclosures in corporate filings}, journal = {Review of Accounting Studies}, volume = {19}, year = {2014}, month = {2014}, pages = {396-455}, keywords = {Accounting}, author = {Steele,Logan and Campbell,John and Chen,Hsinchun and Dhaliwal,Dan and Lu,Hsin-min} }