Articles

On the determinants of derivatives disclosure – an emerging markets perspective

Published in: South African Journal of Accounting Research
Volume 39 , issue 3 : Entrepreneurship and Africa’s Cultural Context , 2024 , pages: 249–265

DOI: 10.1080/10291954.2024.2362475

Author(s): Franz Eduard Toerien University of Pretoria, South Africa, John Hall University of Pretoria, South Africa, Leon Brümmer University of Pretoria, South Africa,

Keywords: derivatives, emerging markets, hedging, non-financial firms, JSE, G01, G15, G32, L25, M49,

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Abstract

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Articles

On the determinants of derivatives disclosure – an emerging markets perspective

Abstract

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