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Showing 1 to 1 of 1 for “"SFAS 161"”.
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Real and accounting effects of mandatory derivatives disclosures
I examine whether SFAS 161 derivatives disclosures affect corporate risk management behavior. First, I find that the adoption of SFAS 161 has real effects on firms’ risk management strategy, resulting in lower overall derivatives use and speculation with derivatives. Second, I find that SFAS 161 …