The Association between SFAS No. 119 Derivatives Disclosures and the Foreign Exchange Risk Exposure of Manufacturing Firms

By M. Wong. 2000

141 citations recorded by the source corpus.

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The Relevance of the Value Relevance Literature For Financial Accounting Standard Setting: Another View (2000, unknown): “However, Wong (2000) shows that the estimation error inherent in derivatives’ fair values permits notional amounts to convey incremental information.”
Do Analysts Understand the Economic and Reporting Complexities of Derivatives (2016, unknown): “We also extend research on derivatives accounting (Melumad et al. 1999; Wong 2000; Sapra 2002; Zhang 2009; Panaretou et al.”
How Much Do Firms Hedge with Derivatives (2003, unknown): “To estimate interest-rate and exchange-rate exposures, we regress monthly stock returns on the monthly change in the 6-month T-bill yield, the monthly percentage change in the Federal Reserve’s Nominal Major Currencies Dollar Index, and the monthly return on the CRSP value-weighted market index (for”
Effect of Derivative Accounting Rules on Corporate Risk-Management Behavior (2009, methodology): “Although risk-management activities are unobservable, previous literature suggests that these activities directly alter firms’ risk exposures (Wong 2000; Guay 1999).”
Hedging Foreign Exchange Exposure: Risk Reduction from Transaction and Translation Hedging (2004, unknown): “He and Ng (1998), Guay (1999), Wong (2000), and Allayannis and Ofek (2001) used monthly observations while Nydahl (1999) used weekly observations.”