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Self‐selection: How treasurers report derivatives to the SEC
Author(s) -
Le Guyader Louis P.,
Wesselius Heico
Publication year - 2005
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20167
Subject(s) - selection (genetic algorithm) , business , accounting , actuarial science , economics , computer science , artificial intelligence
An SEC Market Risk Rule requires disclosure of potential losses from exposures to market factors—covering derivatives and other financial instruments. But the rule allowed a breadth of reporting choices, creating the opportunity for “reporting self‐selection.” How has it worked? © 2005 Wiley Periodicals, Inc.