haku: @journal_id 62 / yhteensä: 680
viite: 112 / 680
| Tekijä: | Mian, S. |
| Otsikko: | Evidence on corporate hedging policy |
| Lehti: | Journal of Financial and Quantitative Analysis
1996 : SEP, VOL. 31:3, p. 419-439 |
| Asiasana: | ECONOMICS RESEARCH HEDGING |
| Kieli: | eng |
| Tiivistelmä: | This paper provides empirical evidence on the determinants of corporate hedging decisions. The paper examines the evidence in light of currently mandated financial reporting requirements and, in particular, the constraints placed on anticipatory hedging. Data on hedging are obtained from 1992 annual reports for a sample of 3,022 firms. Out of the 771 firms classified as hedgers, 543 firms disclose information in their annual reports on their hedging activities; the remaining 228 firms report use of derivatives but no information on hedging activities. |
SCIMA