Information externalities of SFAS 161 : evidence from supply chains
Year of publication: |
2021
|
---|---|
Authors: | Chen, Jing ; Dou, Yiwei ; Zou, Youli |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 96.2021, 4, p. 179-202
|
Subject: | information externalities | disclosure regulation | market liquidity | hedge accounting | SFAS 161 | supply chains | Lieferkette | Supply chain | Unternehmenspublizität | Corporate disclosure | Hedging | Externer Effekt | Externalities | Informationswert | Information value | Informationsökonomik | Economics of information |
-
Information externalities among listed firms
Kim, Je Hyoung, (2021)
-
(1972)
-
Information overload and disclosure smoothing
Chapman, Kimball L., (2019)
- More ...
-
Information Externalities of SFAS 161 : Evidence from Supply Chains
Chen, Jing, (2020)
-
Does the Current Expected Credit Loss Approach Decrease the Procyclicality of Banks’ Lending?
Chen, Jing, (2022)
-
Blockholder Exit Threats and Financial Reporting Quality
Dou, Yiwei, (2018)
- More ...