Reynolds‐Moehrle, Jennifer - In: International Journal of Managerial Finance 1 (2005) 2, pp. 108-122
learning of the implementation of hedging activities. Design/methodology/approach – Using a sample of derivative user and non … coefficients before and after the disclosure of sustained hedging activity. Findings – The findings indicate that analysts … extent subsequent to disclosure of sustained hedging activity. Additionally, the findings indicate an increase in the …