The joint effect of presentation format and disclosure balance on investors' reactions to sensitivity disclosures of hedging instruments
Wenhuan Liu, Hun-Tong Tan, Tu Xu, Jixun Zhang
| Year of publication: |
2022
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|---|---|
| Authors: | Liu, Wenhuan ; Tan Hun Tong ; Xu, Tu ; Zhang, Jixun |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 36.2022, 3, p. 149-169
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| Subject: | risk disclosure | sensitivity analysis | derivatives | hedge | Hedging | Derivat | Derivative | Unternehmenspublizität | Corporate disclosure | Risikomanagement | Risk management | Sensitivitätsanalyse | Sensitivity analysis | Auskunftspflicht | Disclosure regulation | Anlageverhalten | Behavioural finance | Theorie | Theory |