Regulatory interventions in response to noncompliance with mandatory derivatives disclosure rules
Year of publication: |
2023
|
---|---|
Authors: | Bhattacharya, Nilabhra ; Chang, Hye Sun ; Chiorean, Raluca |
Published in: |
Review of accounting studies. - Dordrecht [u.a.] : Springer Science + Business Media B.V., ISSN 1573-7136, ZDB-ID 2004326-0. - Vol. 28.2023, 4, p. 2196-2232
|
Subject: | Agency costs | Derivatives | Mandatory disclosures | Proprietary costs | SEC comment letters | Derivat | Derivative | Unternehmenspublizität | Corporate disclosure | Auskunftspflicht | Disclosure regulation | Prinzipal-Agent-Theorie | Agency theory | Regulierung | Regulation | Theorie | Theory |
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