The implications of firms' derivative usage on the frequency and usefulness of management earnings forecasts
We investigate how firms' use of derivatives impacts voluntary disclosure and offer four main findings. First, we find that when firms begin using derivative instruments, they increase the frequency of management earnings forecasts. Second, using path analysis, we find a direct link between der...
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Main Authors: | , , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
2023
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Online Access: | https://ink.library.smu.edu.sg/soa_research/2030 https://ink.library.smu.edu.sg/context/soa_research/article/3057/viewcontent/Contemporary_Accting_Res___2023___Campbell___The_implications_of_firms_derivative_usage_on_the_frequency_and_usefulness_of.pdf |
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Institution: | Singapore Management University |
Language: | English |