Work

Risk factor disclosures tone and implied cost of equity

Year: 2026

Type: article

Source: Australian Journal of Management

DOI: 10.1177/03128962261447079

Authors: Muhammad Farhan Malik, Yuan George Shan, Zirui Song, Jamie Yixing Tong

Institutions: Manchester Metropolitan University, The University of Western Australia, Shanghai University

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: University of Western Australia

OpenAlex ID: W7169551471

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Cites: 122

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