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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| Main Authors: | , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2022
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/1969 https://ink.library.smu.edu.sg/context/soa_research/article/2996/viewcontent/SSRN_id3979231.pdf |
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| Institution: | Singapore Management University |
| Language: | English |