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Keywords: derivatives
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Journal Articles
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
...Christopher S. Armstrong; Stephen A. Glaeser; Sterling Huang ABSTRACT We examine how executives' ability to control their firms' exposure to risk affects the design of their incentive-compensation contracts. Our natural experimental evidence shows that exchange-traded weather derivatives allow...
Journal Articles
The Accounting Review (2021) 96 (2): 153–176.
Published: 01 March 2021
... to either poor derivatives disclosures or the accounting model for cash flow hedges. We examine whether enhanced mandatory derivatives disclosures set forth in FAS 161 improve users' understanding of firms' hedging activities and offer three main findings. First, we find that this mispricing does...