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Reputation costs: the impetus for voluntary derivative financial instrument reporting

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  • Chalmers, Keryn
  • Godfrey, Jayne M.
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    File URL: http://www.sciencedirect.com/science/article/B6VCK-47P1NHK-1/2/7678778e4c80abcd7ad17d253df6bb77
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 29 (2004)
    Issue (Month): 2 (February)
    Pages: 95-125

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    Handle: RePEc:eee:aosoci:v:29:y:2004:i:2:p:95-125

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    Web page: http://www.elsevier.com/locate/aos

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    References

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    1. Bessembinder, H., 1989. "Forward Contracts And Firm Value: Investment Incentive And Contracting Effects," Papers 89-06, Rochester, Business - Managerial Economics Research Center.
    2. DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
    3. Mayers, David & Smith, Clifford W, Jr, 1982. "On the Corporate Demand for Insurance," The Journal of Business, University of Chicago Press, vol. 55(2), pages 281-96, April.
    4. Verrecchia, Robert E., 1990. "Information quality and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 12(4), pages 365-380, March.
    5. Bernheim, B Douglas, 1994. "A Theory of Conformity," Journal of Political Economy, University of Chicago Press, vol. 102(5), pages 841-77, October.
    6. Venkatachalam, Mohan, 1996. "Value-relevance of banks' derivatives disclosures," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 327-355, October.
    7. Dominique Demougin & Claude Fluet, 1995. "Monitoring, Moral Hazard and Limited Liability," Cahiers de recherche du Département des sciences économiques, UQAM 9508, Université du Québec à Montréal, Département des sciences économiques.
    8. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 179-194, April.
    9. Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
    10. Dufwenberg, M. & Lundholm, M., 1997. "Social Norms and Moral Hazard," Papers 1997-28, Uppsala - Working Paper Series.
    11. Patten, Dennis M., 1991. "Exposure, legitimacy, and social disclosure," Journal of Accounting and Public Policy, Elsevier, vol. 10(4), pages 297-308.
    12. Eccher, Elizabeth A. & Ramesh, K. & Thiagarajan, S. Ramu, 1996. "Fair value disclosures by bank holding companies," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 79-117, October.
    13. Trueman, Brett, 1986. "Why do managers voluntarily release earnings forecasts?," Journal of Accounting and Economics, Elsevier, vol. 8(1), pages 53-71, March.
    14. Nance, Deana R & Smith, Clifford W, Jr & Smithson, Charles W, 1993. " On the Determinants of Corporate Hedging," Journal of Finance, American Finance Association, vol. 48(1), pages 267-84, March.
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    Cited by:
    1. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006. "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers 209, Universidade do Porto, Faculdade de Economia do Porto.
    2. AERTS, Walter & VAN CANEGHEM, Tom, 2006. "Intra-industry benchmarking of SG&A expenses: A neo-institutional perspective," Working Papers 2006032, University of Antwerp, Faculty of Applied Economics.
    3. Andy Lardon & Marc Deloof, 2014. "Financial disclosure by SMEs listed on a semi-regulated market: evidence from the Euronext Free Market," Small Business Economics, Springer, vol. 42(2), pages 361-385, February.
    4. Marco Trombetta & Mónica Espinosa, 2004. "The Reputational Consequences Of Disclosures," Working Papers. Serie EC 2004-10, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    5. Jonas Oliveira & Lúcia Lima Rodrigues & Russell Craig, 2011. "Risk-related disclosures by non-finance companies: Portuguese practices and disclosure characteristics," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(9), pages 817-839, November.

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