Narrow search
Showing 1 - 5 of 5
Cover Image
The joint effect of presentation format and disclosure balance on investors' reactions to sensitivity disclosures of hedging instruments
Liu, Wenhuan; Tan Hun Tong; Xu, Tu; Zhang, Jixun - In: Accounting horizons : a quarterly publication of the … 36 (2022) 3, pp. 149-169
Persistent link: https://www.econbiz.de/10013428834
Cover Image
Enhancing auditors' reliance on data analytics under inspection risk using fixed and growth mindsets
Cao, Tongrui; Duh, Rong-Ruey; Tan Hun Tong; Xu, Tu - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 131-153
Persistent link: https://www.econbiz.de/10013332620
Cover Image
You have been forewarned! : the effects of risk management disclosures and disclosure tone on investors' judgments
Tan Hun Tong; Yeo, Feng - In: Accounting, organizations and society : an … 105 (2023), pp. 1-12
Persistent link: https://www.econbiz.de/10014307314
Cover Image
When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments
He, Yanan - 2019
Disclosure standards mandate the quantitative disclosure of hedging-instrument related risks but not the disclosure of hedged item related risks. We examine how a match (mismatch) in formats, caused by making quantitative (qualitative) hedged item disclosures alongside quantitative hedging...
Persistent link: https://www.econbiz.de/10012896491
Cover Image
When Do Qualitative Risk Disclosures Backfire? The Effects of a Mismatch in Hedge Disclosure Formats on Investors’ Judgments
He, Yanan - 2019
Disclosure standards mandate the quantitative disclosure of hedging-instrument related risks but not the disclosure of hedged item related risks. We examine how a match (mismatch) in formats, caused by making quantitative (qualitative) hedged item disclosures alongside quantitative hedging...
Persistent link: https://www.econbiz.de/10012868382