Keywords: Competition
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Journal Articles
Journal Articles
International Journal of Accounting and Information Management (2016) 24 (1): 82–96.
Published: 07 March 2016
... instruments' recognition and disclosure. This paper aims to provide empirical evidence on the impact of mandatory derivative instruments' recognition and disclosure on managers’ risk-management behavior. More importantly, this paper aims to investigate the role of product market competition on the impact...

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