Financial reporting quality and corporate hedging policy: preliminary evidence
This study evaluates whether firms carry out hedging activities on interest rates and foreign exchange to mitigate the effect of financial constraints caused by the informational disadvantage. In this study, the financial reporting quality is measured with conventional approaches following Dechow, S...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing
2025-05-01
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| Series: | China Accounting and Finance Review |
| Subjects: | |
| Online Access: | https://www.emerald.com/insight/content/doi/10.1108/cafr-09-2024-0156/full/html |
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