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Do enhanced derivative disclosures work? : an informational perspective
He, Guanming; Ren, Helen Mengbing; Taffler, Richard J. - In: The journal of futures markets 42 (2022) 1, pp. 24-60
Persistent link: https://www.econbiz.de/10012796294
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Derivative disclosures and managerial opportunism
He, Guanming; Ren, Helen Mengbing - In: The journal of futures markets 44 (2024) 3, pp. 384-419
Persistent link: https://www.econbiz.de/10014475490
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Accounting for derivatives and risk management activities : the impact of product market competition
Tessema, Abiot Mindaye - In: International journal of accounting and information … 24 (2016) 1, pp. 82-96
Persistent link: https://www.econbiz.de/10011555936
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Derivatives disclosure in corporate annual reports : bank analysts' perceptions of usefulness
Bean, Anne; Irvine, Helen - In: Accounting and business research : a research quarterly … 45 (2015) 5, pp. 602-619
Persistent link: https://www.econbiz.de/10011415005
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The effect of mandatory disclosure on market inefficiencies : evidence from FASB statement no. 161
Campbell, John L.; Khan, Urooj; Pierce, Spencer - In: The accounting review : a publication of the American … 96 (2021) 2, pp. 153-176
Persistent link: https://www.econbiz.de/10012508211
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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
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Early evidence of the effect of ASU 2017-12 on derivative disclosure compliance
Troyer, Joseph; Johnston, Joseph; Trimble, Madeline - In: The journal of corporate accounting & finance 34 (2023) 3, pp. 213-231
Persistent link: https://www.econbiz.de/10014336515
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Fighting through the flesch and fog : the readability of risk disclosures
Toerien, Franz Eduard; Du Toit, Elda - In: Accounting research journal 37 (2024) 1, pp. 39-56
Persistent link: https://www.econbiz.de/10014491704
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The information asymmetry effects of expanded disclosures about derivative and hedging activities
Steffen, Thomas D. - In: Management science : journal of the Institute for … 68 (2022) 8, pp. 6298-6325
Persistent link: https://www.econbiz.de/10013372982
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The relationship between earnings volatility and corporate risk disclosures
Rammala, Johannes; Toerien, Franz Eduard - In: South African journal of economic and management sciences 27 (2024) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10015046025