How Banks’ Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time: Accounting, Disclosure, and the Cost of Capital

Author: Liu Chi-chun   Ryan Stephen G.   Tan Hung  

Publisher: Springer Publishing Company

ISSN: 1380-6653

Source: Review of Accounting Studies, Vol.9, Iss.2-3, 2004-06, pp. : 265-294

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Abstract