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The Usefulness of Derivative-related Accounting Disclosures · Study

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ArticleThe Usefulness of Derivative-related Accounting Disclosures

Gim S. Seow2002

Article2002

The Usefulness of Derivative-related Accounting Disclosures

Gim S. Seow · Kinsun Tam

43 citations·0/0 files stored·Review of Quantitative Finance and Accounting

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

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References

1964CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK*1992The Cross-Section of Expected Stock Returns 1973Risk, Return, and Equilibrium: Empirical Tests 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems 1965The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets 1975THE VALUATION OF RISK ASSETS AND THE SELECTION OF RISKY INVESTMENTS IN STOCK PORTFOLIOS AND CAPITAL BUDGETS**This paper is another in a series of interrelated theoretical and statistical studies of corporate financial and investment policies being made under grants from the Rockefeller Foundation, and more recently the Ford Foundation, to the Harvard Business School. The generous support for this work is most gratefully acknowledged. The author is also much indebted to his colleagues Professors Bishop, Christenson, Kahr, Raiffa, and (especially) Schlaifer, for extensive discussion and commentary on an earlier draft of this paper; but responsibility for any errors or imperfections remains strictly his own.[Professor Sharpe's paper, “Capital Asset Prices: A Theory of Market Equilibrium Under Conditions of Risk” (Journal of Finance, September 1964) appeared after this paper was in final form and on its way to the printers. My first section, which parallels the first half of his paper (with corresponding conclusions), sets the algebraic framework for sections II, III and VI, (which have no counterpart in his paper) and for section IV on the equilibrium prices of risk assets, concerning which our results differ significantly for reasons which will be explored elsewhere. Sharpe does not take up the capital budgeting problem developed in section V below.]1968An Empirical Evaluation of Accounting Income Numbers 1972

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Year2002

Typearticle

Published2002-05-01

VenueReview of Quantitative Finance and Accounting

ISSN-L0924-865X

Languageen

Citations43

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1023/a:1015392302022

openalex_workW1538220436

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Capital Market Equilibrium with Restricted Borrowing

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