Showing 1 - 10 of 12
Persistent link: https://www.econbiz.de/10011482142
Persistent link: https://www.econbiz.de/10011699165
Persistent link: https://www.econbiz.de/10011911475
Persistent link: https://www.econbiz.de/10011622589
Persistent link: https://www.econbiz.de/10013428834
Persistent link: https://www.econbiz.de/10014362776
Persistent link: https://www.econbiz.de/10014307314
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
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
We conduct an experiment where alumni participants from a Canadian accounting and finance undergraduate program assume they are in one of four regulatory regimes (manipulated between-subjects) and make investment potential evaluations for two firms (manipulated within-subjects): a firm...
Persistent link: https://www.econbiz.de/10012977994