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Keywords: supply chains
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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
Journal Articles
The Accounting Review (2014) 89 (1): 61–78.
Published: 01 January 2014
... the John J. Gerlach Chair. Editor's note: Accepted by Phillip C. Stocken. April 2012 July 2013 2014 competition information conveyance make-versus-buy supply chains The make-or-buy choice is typically viewed as one that compares...