Market Risk Disclosures: A Comparison between Companies in Japan and China

Research English OPEN
Xie, Shaomin; Nissan, Samir; Okada, Hiromasa;
  • Publisher: 長崎大学経済学部
  • Journal: 長崎大学経済学部研究年報,volume 28,pages59-71 (issn: 0910-8602)
  • Subject: market risk disclosure | quantitative disclosures | qualitative disclosures

This paper presents a comparative analysis of market risk disclosure by Japanese and Chinese companies whose stocks are traded on New York Stock Exchange (NYSE) as American Depository Receipts (ADRs) as well as on stock exchange of their own home country. All the compan... View more
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