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Keywords: Derivatives
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Journal Articles
Journal of Financial Reporting and Accounting (2012) 10 (1): 55–72.
Published: 29 June 2012
... the stock market's response to regulatory accounting and reporting requirements. Also, the explanatory power of regulatory disclosures pertaining to fair values of on‐balance sheet derivatives is tested. Findings The empirical findings suggest the market responded favorably to the regulatory...
