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| Tekijä: | Kanodia, C. (et al.) |
| Otsikko: | Hedge disclosures, future prices, and production distortions |
| Lehti: | Journal of Accounting Research
2000 : VOL. 38:SUPPLEMENT, p. 53-82 |
| Asiasana: | FUTURES MARKETS HEDGING INFORMATION |
| Vapaa asiasana: | PRODUCTION DISTORTIONS |
| Kieli: | eng |
| Tiivistelmä: | In this paper, the authors identify social benefits to hedge accounting disclosures. The authors show that from the perspective of price efficiency in the futures market the key information that is provided by hedge accounting is information about firms' underlying risk exposures. |
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