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date: 17 August 2019

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

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