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Keywords: SFAS 161
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Journal Articles
The Accounting Review (2021) 96 (4): 179–202.
Published: 01 July 2021
...Jing Chen; Yiwei Dou; Youli Zou ABSTRACT 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...
Includes: Supplementary data