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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Bibliographic Details
Main Authors: CAMPBELL, John L., CAO, Sean Shun, CHANG, Hye Sun, CHIOREAN, Raluca
Format: text
Language:English
Published: 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

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