Show Summary Details

Page of

PRINTED FROM OXFORD HANDBOOKS ONLINE ( © Oxford University Press, 2018. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a title in Oxford Handbooks Online for personal use (for details see Privacy Policy and Legal Notice).

date: 28 February 2021

Abstract and Keywords

This chapter examines transparency in corporate risk management. It begins with an overview of transparency and the related notion of disclosure, and how these concepts apply to corporate risk management. It then considers accounting disclosure and transparency requirements over the last decades and reviews the literature addressing the link between corporate performance and usage of financial derivatives. It also looks at the various strategies used to measure hedging activity, including financial statements and extended market models. The chapter concludes by discussing new opportunities for research brought about by recent changes in disclosure requirements for derivatives used for hedging (versus non-hedging) purposes.

Keywords: accounting, corporate performance, corporate risk management, disclosure, extended market models, financial derivatives, financial statements, hedging, transparency

Access to the complete content on Oxford Handbooks Online requires a subscription or purchase. Public users are able to search the site and view the abstracts and keywords for each book and chapter without a subscription.

Please subscribe or login to access full text content.

If you have purchased a print title that contains an access token, please see the token for information about how to register your code.

For questions on access or troubleshooting, please check our FAQs, and if you can''t find the answer there, please contact us.