A study conducted by Intelligize of Form 10-K risk factor disclosures for the 12-month period ending February 28, 2023, revealed the following top 10 risk factors, accompanied by each risk factor’s average position among companies’ risk factor disclosures and the percentage by which disclosures for each risk factor had changed from the previous 12-month period.
The report also includes data on which risk factors increased most in prevalence compared to last year’s top 100 risk factors and on an overall basis; the most prevalent risk factors by SEC industry-focused office; and Form 10-K comment letter trends based on a sampling of 440 risk factor-related comments.
Access additional resources on our Financial Reporting page »Risk Factors.