Do mandatory hedge disclosures discourage or encourage excessive speculation?

Journal of Accounting Research

Volumn 40, Issue 3, 2002, Pages 933-964

  Sapra, Haresh ^a  

^a UNIVERSITY OF CHICAGO   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0036017577     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.1111/1475-679X.00077     Document Type: Review

References (14)

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3. DEGROOT, M. Optimal Statistical Decisions. New York: Wiley, 1970.
4. FINANCIAL ACCOUNTING STANDARDS BOARD. Statement of Financial Accounting Standards No. 119: Disclosure About Derivative Financial Instruments and Fair Value of Financial Instruments. Stamford, CT: FASB, 1994.
5. _. Statement of Financial Accounting Standards No. 133: Accounting for Derivative Instruments and Hedging Activities. Stamford, CT: FASB, 1998.
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