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Keywords: information externalities
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Journal Articles
The Accounting Review (2021) 96 (4): 179–202.
Published: 01 July 2021
... stronger economic links with their customers and for firms whose customers exhibit more significant improvements in derivative disclosures. The findings suggest that the mandatory derivative disclosures due to SFAS 161 lead to short-term positive information externalities along supply chains. Data...
Includes: Supplementary data