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Keywords: sensitivity analysis
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Journal Articles

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
Journal: Accounting Horizons
Accounting Horizons (2022) 36 (3): 149–169.
https://doi.org/10.2308/HORIZONS-2020-044
Published: 01 September 2022
...Wenhuan Liu; Hun-Tong Tan; Tu Xu; Jixun Zhang SYNOPSIS Derivative-related risk disclosure has been a key issue in accounting regulation and research, and sensitivity analysis is the most popular form of quantitative derivative-related disclosure. In an experiment, we find that, relative...
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