Hye Sun Chang

Singapore Management University - School of Accountancy

Assistant Professor

60 Stamford Road

Singapore 178900

Singapore

SCHOLARLY PAPERS

2

DOWNLOADS

445

CITATIONS

0

Scholarly Papers (2)

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Singapore Management University School of Accountancy Research Paper No. 2015-32
Number of pages: 47 Posted: 17 Oct 2014 Last Revised: 14 Sep 2015
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy
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Abstract:

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

Do Analysts Understand the Economic and Reporting Complexities of Derivatives?

Journal of Accounting & Economics (JAE), Forthcoming
Posted: 23 Jul 2015
Singapore Management University - School of Accountancy, University of Illinois at Urbana-Champaign - Department of Accountancy and University of Illinois at Urbana-Champaign - Department of Accountancy

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derivatives, economic complexity, reporting complexity, hedging, sell-side analysts, earnings forecasts

2.

The Effects of Derivatives Use on Management Forecast Behavior

Number of pages: 49 Posted: 12 Sep 2017
University of Georgia - J.M. Tull School of Accounting, Georgia State University - School of Accountancy, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
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voluntary disclosure, management forecasts, derivatives, hedge accounting