The relationship between earnings volatility and corporate risk disclosures
Background: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value. However, studies that have examined the relationship between the use of derivatives and earnings volatility, particularly from developed markets have...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
AOSIS
2024-01-01
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| Series: | South African Journal of Economic and Management Sciences |
| Subjects: | |
| Online Access: | https://sajems.org/index.php/sajems/article/view/5054 |