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Keywords: Hedging
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Journal Articles
Energy hedging and annual report readability
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2024) 32 (2): 278–301.
Published: 06 October 2023
...Thomas Kim; Li Sun Purpose Using a sample of oil and gas firms in the USA, the study examines the relation between the presence of hedging and annual report readability. Design/methodology/approach The authors use regression analysis to examine the relation between the presence of hedging...
