The effects of risk management on management forecast behavior

• Main Authors: Campbell, John L., Sean Cao, CHANG, Hye Sun, Chiorean, Raluca
• Format: text
• Language: English
• Published: Institutional Knowledge at Singapore Management University 2017
• Subjects: voluntary disclosure; management forecasts; derivatives; hedge accounting; Accounting; Corporate Finance
• Online Access: https://ink.library.smu.edu.sg/soa_research/1672; https://ink.library.smu.edu.sg/context/soa_research/article/2699/viewcontent/EffectsRiskMgtForecastBehavior_2017_wp.pdf
• Institution: Singapore Management University

Prior research examines several reasons why managers voluntarily disclose information, but provides relatively little evidence as to whether day-to-day operational decisions influence a manager’s disclosure choice. In this study, we examine whether a particular operational activity – risk management...