Information Externalities of SFAS 161: Evidence from Supply Chains
Information Externalities of SFAS 161: Evidence from Supply Chains
About this item
Full title
Author / Creator
Chen, Jing , Dou, Yiwei and Zou, Youli
Publisher
Sarasota: American Accounting Association
Journal title
Language
English
Formats
Publication information
Publisher
Sarasota: American Accounting Association
Subjects
More information
Scope and Contents
Contents
Effective in 2009, SFAS 161 requires enhanced disclosures about derivative use and hedging activities. We test for changes to the information environment of firms whose disclosure policy is unaffected by this standard directly. Using a sample of non-users of derivatives, we find an increase in stock liquidity after their critical customers expand d...
Alternative Titles
Full title
Information Externalities of SFAS 161: Evidence from Supply Chains
Authors, Artists and Contributors
Author / Creator
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Primary Identifiers
Record Identifier
TN_cdi_proquest_journals_2555681244
Permalink
https://devfeature-collection.sl.nsw.gov.au/record/TN_cdi_proquest_journals_2555681244
Other Identifiers
ISSN
0001-4826
E-ISSN
1558-7967
DOI
10.2308/TAR-2018-0578
