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Keywords: sensitivity analysis
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2022) 36 (3): 149–169.
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...
