Keywords: Derivatives
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Journal Articles
International Journal of Emerging Markets (2025) 20 (13): 181–200.
Published: 15 September 2023
...Franz Eduard Toerien; John H. Hall; Leon Brümmer Purpose This study investigates whether the disclosure of derivatives is value relevant in emerging markets and evaluates the effects of the 2008/2009 global financial crisis on the value relevance of derivative disclosures. Design/methodology...

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