{"id":"https://openalex.org/W3203375826","doi":"https://doi.org/10.1002/fut.22275","title":"Do enhanced derivative disclosures work? An informational perspective","display_name":"Do enhanced derivative disclosures work? An informational perspective","publication_year":2021,"publication_date":"2021-09-28","ids":{"openalex":"https://openalex.org/W3203375826","doi":"https://doi.org/10.1002/fut.22275","mag":"3203375826"},"language":"en","primary_location":{"id":"doi:10.1002/fut.22275","doi":"https://doi.org/10.1002/fut.22275","is_oa":false,"landing_page_url":"https://doi.org/10.1002/fut.22275","pdf_url":null,"source":{"id":"https://openalex.org/S136612413","display_name":"Journal of Futures Markets","issn_l":"0270-7314","issn":["0270-7314","1096-9934"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Futures Markets","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://durham-repository.worktribe.com/file/1250901/1/Accepted%20Journal%20Article","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076354881","display_name":"Guanming He","orcid":"https://orcid.org/0000-0002-4879-6795","observed_orcids":["https://orcid.org/0000-0002-4879-6795"]},"institutions":[{"id":"https://openalex.org/I146655781","display_name":"University of Liverpool","ror":"https://ror.org/04xs57h96","country_code":"GB","type":"education","lineage":["https://openalex.org/I146655781"]},{"id":"https://openalex.org/I190082696","display_name":"Durham University","ror":"https://ror.org/01v29qb04","country_code":"GB","type":"education","lineage":["https://openalex.org/I190082696"]},{"id":"https://openalex.org/I39555362","display_name":"University of Warwick","ror":"https://ror.org/01a77tt86","country_code":"GB","type":"education","lineage":["https://openalex.org/I39555362"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Guanming He","raw_affiliation_strings":["Department of Accounting Durham University Business School, Durham University Durham UK","Accounting and Finance Group, University of Liverpool","Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom","Warwick Business School, the University of Warwick Coventry, United Kingdom"],"raw_orcid":"https://orcid.org/0000-0002-4879-6795","affiliations":[{"raw_affiliation_string":"Department of Accounting Durham University Business School, Durham University Durham UK","institution_ids":["https://openalex.org/I190082696"]},{"raw_affiliation_string":"Accounting and Finance Group, University of Liverpool","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"Warwick Business School, the University of Warwick Coventry, United Kingdom","institution_ids":["https://openalex.org/I39555362"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5039347479","display_name":"Helen Mengbing Ren","orcid":"https://orcid.org/0000-0001-6721-6269","observed_orcids":["https://orcid.org/0000-0001-6721-6269"]},"institutions":[{"id":"https://openalex.org/I146655781","display_name":"University of Liverpool","ror":"https://ror.org/04xs57h96","country_code":"GB","type":"education","lineage":["https://openalex.org/I146655781"]},{"id":"https://openalex.org/I190082696","display_name":"Durham University","ror":"https://ror.org/01v29qb04","country_code":"GB","type":"education","lineage":["https://openalex.org/I190082696"]},{"id":"https://openalex.org/I39555362","display_name":"University of Warwick","ror":"https://ror.org/01a77tt86","country_code":"GB","type":"education","lineage":["https://openalex.org/I39555362"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Helen Mengbing Ren","raw_affiliation_strings":["Accounting and Finance Group University of Liverpool Management School, The University of Liverpool Liverpool UK","Durham University Business School, Durham University Durham, United Kingdom","Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom","Warwick Business School, the University of Warwick Coventry, United Kingdom"],"raw_orcid":"https://orcid.org/0000-0001-6721-6269","affiliations":[{"raw_affiliation_string":"Accounting and Finance Group University of Liverpool Management School, The University of Liverpool Liverpool UK","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"Durham University Business School, Durham University Durham, United Kingdom","institution_ids":["https://openalex.org/I190082696"]},{"raw_affiliation_string":"Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"Warwick Business School, the University of Warwick Coventry, United Kingdom","institution_ids":["https://openalex.org/I39555362"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5034184758","display_name":"Richard Taffler","orcid":"https://orcid.org/0000-0003-1621-8533","observed_orcids":["https://orcid.org/0000-0003-1621-8533"]},"institutions":[{"id":"https://openalex.org/I146655781","display_name":"University of Liverpool","ror":"https://ror.org/04xs57h96","country_code":"GB","type":"education","lineage":["https://openalex.org/I146655781"]},{"id":"https://openalex.org/I190082696","display_name":"Durham University","ror":"https://ror.org/01v29qb04","country_code":"GB","type":"education","lineage":["https://openalex.org/I190082696"]},{"id":"https://openalex.org/I39555362","display_name":"University of Warwick","ror":"https://ror.org/01a77tt86","country_code":"GB","type":"education","lineage":["https://openalex.org/I39555362"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"Richard Taffler","raw_affiliation_strings":["Finance Group, Warwick Business School The University of Warwick Coventry UK","Accounting and Finance Group, University of Liverpool","Durham University Business School, Durham University Durham, United Kingdom","Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom"],"raw_orcid":"https://orcid.org/0000-0003-1621-8533","affiliations":[{"raw_affiliation_string":"Finance Group, Warwick Business School The University of Warwick Coventry UK","institution_ids":["https://openalex.org/I39555362"]},{"raw_affiliation_string":"Accounting and Finance Group, University of Liverpool","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"Durham University Business School, Durham University Durham, United Kingdom","institution_ids":["https://openalex.org/I190082696"]},{"raw_affiliation_string":"Management School, University of Liverpool, Chatham Street, Liverpool, L69 7ZH, United Kingdom","institution_ids":["https://openalex.org/I146655781"]},{"raw_affiliation_string":"University of Liverpool Management School, the University of Liverpool Liverpool, United Kingdom","institution_ids":["https://openalex.org/I146655781"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":{"value":2800,"currency":"USD","value_usd":2800},"apc_paid":null,"fwci":5.8766,"has_fulltext":true,"cited_by_count":15,"citation_normalized_percentile":{"value":0.9592092,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":"42","issue":"1","first_page":"24","last_page":"60"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9106000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12276","display_name":"Risk Management in Financial Firms","score":0.9106000065803528,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.06870000064373016,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10047","display_name":"Financial Markets and Investment Strategies","score":0.008799999952316284,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/hedging","display_name":"hedging","score":0.7820000052452087},{"id":"https://openalex.org/keywords/stock-illiquidity","display_name":"stock illiquidity","score":0.9020000100135803},{"id":"https://openalex.org/keywords/informed-trading","display_name":"informed trading","score":0.9810000061988831},{"id":"https://openalex.org/keywords/investor-attention","display_name":"investor attention","score":0.9829999804496765},{"id":"https://openalex.org/keywords/financial-reporting-regulation","display_name":"financial reporting regulation","score":0.5019999742507935},{"id":"https://openalex.org/keywords/listed-companies","display_name":"listed companies","score":0.546999990940094}],"concepts":[{"id":"https://openalex.org/C111771559","wikidata":"https://www.wikidata.org/wiki/Q66295","display_name":"Derivative (finance)","level":2,"score":0.772730827331543},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6890392303466797},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5978800654411316},{"id":"https://openalex.org/C12713177","wikidata":"https://www.wikidata.org/wiki/Q1900281","display_name":"Perspective (graphical)","level":2,"score":0.5614691376686096},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5581077933311462},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5568044185638428},{"id":"https://openalex.org/C2777026412","wikidata":"https://www.wikidata.org/wiki/Q2684591","display_name":"Statement (logic)","level":2,"score":0.49442362785339355},{"id":"https://openalex.org/C204036174","wikidata":"https://www.wikidata.org/wiki/Q909380","display_name":"Stock (firearms)","level":2,"score":0.49339380860328674},{"id":"https://openalex.org/C3017619653","wikidata":"https://www.wikidata.org/wiki/Q187860","display_name":"Stock options","level":2,"score":0.49026182293891907},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4178028404712677},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.39523082971572876},{"id":"https://openalex.org/C106159729","wikidata":"https://www.wikidata.org/wiki/Q2294553","display_name":"Financial economics","level":1,"score":0.32305094599723816},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.25365370512008667},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.24439701437950134},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.04972875118255615},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1002/fut.22275","doi":"https://doi.org/10.1002/fut.22275","is_oa":false,"landing_page_url":"https://doi.org/10.1002/fut.22275","pdf_url":null,"source":{"id":"https://openalex.org/S136612413","display_name":"Journal of Futures Markets","issn_l":"0270-7314","issn":["0270-7314","1096-9934"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-2","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Futures Markets","raw_type":"journal-article"},{"id":"pmh:oai:wrap.warwick.ac.uk:158127","doi":null,"is_oa":false,"landing_page_url":"https://wrap.warwick.ac.uk/158127/1/WRAP-enhanced-derivative-disclosures-work-informational-perspective-He-2021.pdf","pdf_url":"https://wrap.warwick.ac.uk/158127/1/WRAP-enhanced-derivative-disclosures-work-informational-perspective-He-2021.pdf","source":{"id":"https://openalex.org/S4306400665","display_name":"Warwick Research Archive Portal (University of Warwick)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I39555362","host_organization_name":"University of Warwick","host_organization_lineage":["https://openalex.org/I39555362"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:dro.dur.ac.uk.OAI2:33822","doi":null,"is_oa":false,"landing_page_url":"http://dro.dur.ac.uk/33822/","pdf_url":null,"source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"acceptedVersion","is_accepted":true,"is_published":false,"raw_source_name":"Journal of Futures Markets, 2022, Vol.42(1), pp.24-60 [Peer Reviewed Journal]","raw_type":"Article"},{"id":"pmh:oai:https://durham-repository.worktribe.com/:1250901","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1250901","pdf_url":"https://durham-repository.worktribe.com/file/1250901/1/Accepted%20Journal%20Article","source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},{"id":"pmh:oai:scholarspace.manoa.hawaii.edu:10125/70489","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10125/70489","pdf_url":null,"source":{"id":"https://openalex.org/S4306401722","display_name":"ScholarSpace (University of Hawaii at Manoa)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I117965899","host_organization_name":"University of Hawai\u02bbi at M\u0101noa","host_organization_lineage":["https://openalex.org/I117965899"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":null}],"best_oa_location":{"id":"pmh:oai:https://durham-repository.worktribe.com/:1250901","doi":null,"is_oa":true,"landing_page_url":"https://durham-repository.worktribe.com/output/1250901","pdf_url":"https://durham-repository.worktribe.com/file/1250901/1/Accepted%20Journal%20Article","source":{"id":"https://openalex.org/S4306400188","display_name":"Durham Research Online (Durham University)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I190082696","host_organization_name":"Durham University","host_organization_lineage":["https://openalex.org/I190082696"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"Journal Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3203375826.pdf","grobid_xml":"https://content.openalex.org/works/W3203375826.grobid-xml"},"referenced_works_count":77,"referenced_works":["https://openalex.org/W815386122","https://openalex.org/W1506430637","https://openalex.org/W1507782914","https://openalex.org/W1562683833","https://openalex.org/W1586274464","https://openalex.org/W1593455549","https://openalex.org/W1969188796","https://openalex.org/W1971043028","https://openalex.org/W1979986072","https://openalex.org/W1985808284","https://openalex.org/W1988135531","https://openalex.org/W1991428446","https://openalex.org/W2004143035","https://openalex.org/W2018514594","https://openalex.org/W2021070008","https://openalex.org/W2026158976","https://openalex.org/W2039492931","https://openalex.org/W2039627964","https://openalex.org/W2044473084","https://openalex.org/W2044947500","https://openalex.org/W2054878768","https://openalex.org/W2054965424","https://openalex.org/W2056403637","https://openalex.org/W2078390365","https://openalex.org/W2079655689","https://openalex.org/W2091706550","https://openalex.org/W2100746131","https://openalex.org/W2119906268","https://openalex.org/W2128342851","https://openalex.org/W2130052362","https://openalex.org/W2130851838","https://openalex.org/W2131850093","https://openalex.org/W2134268741","https://openalex.org/W2143557201","https://openalex.org/W2151497947","https://openalex.org/W2159805452","https://openalex.org/W2165888390","https://openalex.org/W2167000697","https://openalex.org/W2169219190","https://openalex.org/W2317297277","https://openalex.org/W2623365568","https://openalex.org/W2916726278","https://openalex.org/W3031843025","https://openalex.org/W3121304596","https://openalex.org/W3121753012","https://openalex.org/W3121815376","https://openalex.org/W3121850914","https://openalex.org/W3122136669","https://openalex.org/W3122250801","https://openalex.org/W3122600553","https://openalex.org/W3122658702","https://openalex.org/W3122961959","https://openalex.org/W3123103903","https://openalex.org/W3123478206","https://openalex.org/W3123539130","https://openalex.org/W3123732362","https://openalex.org/W3123829300","https://openalex.org/W3123998556","https://openalex.org/W3124086656","https://openalex.org/W3124551061","https://openalex.org/W3124818125","https://openalex.org/W3124830097","https://openalex.org/W3125043003","https://openalex.org/W3125268367","https://openalex.org/W3125325005","https://openalex.org/W3125460699","https://openalex.org/W3125496211","https://openalex.org/W3125499115","https://openalex.org/W3125576554","https://openalex.org/W3125591525","https://openalex.org/W3125853770","https://openalex.org/W3126077969","https://openalex.org/W3138050951","https://openalex.org/W3178302763","https://openalex.org/W4233386867","https://openalex.org/W4281297844","https://openalex.org/W6677298727"],"related_works":["https://openalex.org/W4388283172","https://openalex.org/W4388767004","https://openalex.org/W4200621302","https://openalex.org/W3178302763","https://openalex.org/W2289498103","https://openalex.org/W2754292283","https://openalex.org/W7099240611","https://openalex.org/W3138050951","https://openalex.org/W2567189312","https://openalex.org/W2022028707"],"abstract_inverted_index":{"Abstract":[0],"Firms":[1],"use":[2],"derivatives":[3,28,38],"both":[4],"for":[5,92],"hedging":[6],"and":[7,51,75,86],"nonhedging":[8],"purposes.":[9],"The":[10],"Statement":[11],"of":[12,26,37,47,78,98],"Financial":[13],"Accounting":[14],"Standards":[15],"No.":[16],"161":[17,66,84],"(SFAS":[18],"161)":[19],"requires":[20],"firms":[21,50,93],"to":[22,33],"disclose":[23],"the":[24,35,76,82],"purposes":[25],"their":[27],"usage,":[29],"thereby":[30],"helping":[31],"investors":[32],"evaluate":[34],"effects":[36],"usage":[39],"on":[40],"firm":[41],"performance.":[42],"Using":[43],"a":[44,52,68,95],"hand\u2010collected":[45],"sample":[46],"US":[48],"listed":[49],"difference\u2010in\u2010differences":[53],"research":[54],"design,":[55],"we":[56],"find":[57],"that,":[58],"compared":[59],"with":[60,64,94],"nonderivative\u2010users,":[61],"derivative\u2010users":[62],"compliant":[63],"SFAS":[65],"experience":[67],"significantly":[69],"greater":[70],"reduction":[71],"in":[72,81],"stock":[73],"illiquidity":[74],"probability":[77],"informed":[79],"trading":[80],"post\u2010SFAS":[83],"period,":[85],"such":[87],"impact":[88],"is":[89],"evident":[90],"only":[91],"high":[96],"degree":[97],"investor":[99],"attention.":[100]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":3},{"year":2021,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2021-10-11T00:00:00"}
