Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules

Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules

We investigate regulatory actions in response to violations of mandatory derivatives disclosure rules (SFAS 161) and the outcomes of these regulatory interventions using a hand-collected sample of derivatives disclosures. Derivatives are used by nearly two-thirds of U.S. nonfinancial firms, and they...

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書目詳細資料
Main Authors:	BHATTACHARYA, Neil, CHANG, Hye Sun, CHIOREAN, Raluca
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2022
主題:	Mandatory disclosures Derivatives Proprietary costs Agency costs SEC comment letters Accounting
在線閱讀:	https://ink.library.smu.edu.sg/soa_research/1969 https://ink.library.smu.edu.sg/context/soa_research/article/2996/viewcontent/SSRN_id3979231.pdf
標簽:	添加標簽沒有標簽, 成為第一個標記此記錄!
機構:	Singapore Management University
語言:	English

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