Matches in SemOpenAlex for { <https://semopenalex.org/work/W2328748102> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W2328748102 endingPage "83" @default.
- W2328748102 startingPage "83" @default.
- W2328748102 abstract "Kanodia, Mukherji, Sapra, and Venugopalan (henceforth KMSV) study a model of hedge disclosures. The approach (see Kanodia [1999] for a discussion) considers how economic decisions may be affected by accounting measurement and disclosure policies. KMSV study how hedge disclosures affect the informational efficiency of a futures market, which in turn affects the production decisions of individual firms. This approach represents a significant departure from prior research on real effects of hedge accounting, which focuses primarily on how a firm's decision to hedge is affected by accounting standards. DeMarzo and Duffie [1995] and Jorgensen [1997], for example, consider models in which different hedge accounting regimes result in different measures that can be used to assess managerial ability. Similarly, Melumad, Weyns, and Ziv [1999] examine the effects of hedge accounting on firm valuation at an interim date. As noted by KMSV, common to all three earlier papers is the notion that hedge accounting regimes affect individual manager or firm decisions and result in private benefits and costs to those managers and firms. The KMSV paper is based on a separation result originally derived by Danthine [1978]. Danthine examines the production decisions of commodity producers with access to a futures market for their product. Speculators in the futures market have information about demand for the product, and this information is ultimately reflected in the futures" @default.
- W2328748102 created "2016-06-24" @default.
- W2328748102 creator A5078456280 @default.
- W2328748102 date "2000-01-01" @default.
- W2328748102 modified "2023-09-25" @default.
- W2328748102 title "Discussion of Hedge Disclosures, Future Prices, and Production Distortions" @default.
- W2328748102 cites W1966156901 @default.
- W2328748102 cites W1969188796 @default.
- W2328748102 cites W3121325231 @default.
- W2328748102 cites W80467470 @default.
- W2328748102 doi "https://doi.org/10.2307/2672909" @default.
- W2328748102 hasPublicationYear "2000" @default.
- W2328748102 type Work @default.
- W2328748102 sameAs 2328748102 @default.
- W2328748102 citedByCount "1" @default.
- W2328748102 countsByYear W23287481022019 @default.
- W2328748102 crossrefType "journal-article" @default.
- W2328748102 hasAuthorship W2328748102A5078456280 @default.
- W2328748102 hasConcept C10138342 @default.
- W2328748102 hasConcept C106159729 @default.
- W2328748102 hasConcept C121955636 @default.
- W2328748102 hasConcept C144133560 @default.
- W2328748102 hasConcept C155301685 @default.
- W2328748102 hasConcept C162324750 @default.
- W2328748102 hasConcept C175444787 @default.
- W2328748102 hasConcept C18903297 @default.
- W2328748102 hasConcept C204434749 @default.
- W2328748102 hasConcept C206757995 @default.
- W2328748102 hasConcept C2778348673 @default.
- W2328748102 hasConcept C36444102 @default.
- W2328748102 hasConcept C39389867 @default.
- W2328748102 hasConcept C556758197 @default.
- W2328748102 hasConcept C70771513 @default.
- W2328748102 hasConcept C86803240 @default.
- W2328748102 hasConceptScore W2328748102C10138342 @default.
- W2328748102 hasConceptScore W2328748102C106159729 @default.
- W2328748102 hasConceptScore W2328748102C121955636 @default.
- W2328748102 hasConceptScore W2328748102C144133560 @default.
- W2328748102 hasConceptScore W2328748102C155301685 @default.
- W2328748102 hasConceptScore W2328748102C162324750 @default.
- W2328748102 hasConceptScore W2328748102C175444787 @default.
- W2328748102 hasConceptScore W2328748102C18903297 @default.
- W2328748102 hasConceptScore W2328748102C204434749 @default.
- W2328748102 hasConceptScore W2328748102C206757995 @default.
- W2328748102 hasConceptScore W2328748102C2778348673 @default.
- W2328748102 hasConceptScore W2328748102C36444102 @default.
- W2328748102 hasConceptScore W2328748102C39389867 @default.
- W2328748102 hasConceptScore W2328748102C556758197 @default.
- W2328748102 hasConceptScore W2328748102C70771513 @default.
- W2328748102 hasConceptScore W2328748102C86803240 @default.
- W2328748102 hasLocation W23287481021 @default.
- W2328748102 hasOpenAccess W2328748102 @default.
- W2328748102 hasPrimaryLocation W23287481021 @default.
- W2328748102 hasRelatedWork W1708888886 @default.
- W2328748102 hasRelatedWork W2031297149 @default.
- W2328748102 hasRelatedWork W2052166174 @default.
- W2328748102 hasRelatedWork W2132981117 @default.
- W2328748102 hasRelatedWork W2171152823 @default.
- W2328748102 hasRelatedWork W2521743644 @default.
- W2328748102 hasRelatedWork W2794009360 @default.
- W2328748102 hasRelatedWork W3122537679 @default.
- W2328748102 hasRelatedWork W3170312380 @default.
- W2328748102 hasRelatedWork W4309933502 @default.
- W2328748102 hasVolume "38" @default.
- W2328748102 isParatext "false" @default.
- W2328748102 isRetracted "false" @default.
- W2328748102 magId "2328748102" @default.
- W2328748102 workType "article" @default.