Quantitative Disclosures of Market Risk in the SEC Release.

Thomas J. Linsmeier · Neil D. Pearson

77 citations0/0 files storedAccounting Horizons

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Risk Management in Financial Firms Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Abstract Opinion. Examines the US Securities and Exchange Commission's (SEC) rules for the disclosure of risks in the derivatives market. Details about current positions; Hypothetical effects on equity of possible changes in market price; Gap analysis of interest rate repricing or maturity dates; Duration of the financial instruments.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 77 citations exist upstream.

Cited by

2007Systematic risk and international diversification: An empirical perspective 2004How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time 1999Value‐at‐Risk Analysis: A Review and the Potential for Agricultural Applications 2004Evidence on the efficacy of interest-rate risk disclosures by commercial banks 2005Capital Regulation for Position Risk in Banks, Securities Firms, and Insurance Companies 2007Value relevance of value-at-risk disclosure 2004Statement of Cash Flows: Time for Change!2001Market risk and the cattle feeding margin: An application of Value‐at‐Risk

Imported from OpenAlex (CC0) — nothing here is generated.