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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Bibliographic Details
Main Authors: BHATTACHARYA, Neil, CHANG, Hye Sun, CHIOREAN, Raluca
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2022
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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

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