Usefulness of interest income sensitivity disclosures
Year of publication: |
2021
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Authors: | Cheng, Mei ; Hodder, Leslie D. ; Watkins, Jessica |
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, 1, p. 117-146
|
Subject: | interest income sensitivity disclosure | interest rate risk | disclosure usefulness | Unternehmenspublizität | Corporate disclosure | Zinsrisiko | Interest rate risk | Zins | Interest rate | Auskunftspflicht | Disclosure regulation |
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