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pro vyhledávání: '"Swaminathan Sridharan"'
Firms sometimes obtain soft private information about growth prospects along with hard information about current or past performance. In this environment, we find that optimizing disclosures over multiple periods yields nonlinear stock price reaction
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0793ba1635c75860f7c9a5cdb1a8369a
https://hal-hec.archives-ouvertes.fr/hal-01933869
https://hal-hec.archives-ouvertes.fr/hal-01933869
Do Firms Use Derivatives for Hedging or Non-Hedging Purposes? Evidence Based on SFAS 161 Disclosures
Publikováno v:
SSRN Electronic Journal.
Firms use derivatives for a variety of purposes including hedging, speculating, meeting or beating benchmarks, and smoothing earnings. However, poor disclosures have made it difficult for the investors to identify the motives behind and the economic
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cab79f19c5886926dff292f5adc63602
https://doi.org/10.2139/ssrn.2417194
https://doi.org/10.2139/ssrn.2417194
Autor:
Swaminathan Sridharan, Ronald A. Dye
Publikováno v:
Journal of Accounting Research. 33:157
Voluntary disclosures by some firms seem to provoke other firms to make related disclosures. After Citibank announced the extent to which its Third World loans were in default, many other "money center" banks did likewise.' After Chambers Development
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2cf24e240f08d348ecb1e73e82c81a98
https://doi.org/10.2307/2491297
https://doi.org/10.2307/2491297