Replication data and code for: Gross, Net or Unstated? Hedge Scope and Comparability in Corporate Interest-Rate Sensitivity Disclosures

Code, model instructions, time-stamp tokens, case files, model session outputs and derived data supporting the article “Gross, Net or Unstated? Hedge Scope and Comparability in Corporate Interest-Rate Sensitivity Disclosures”. The study uses only public data: SEC EDGAR filings, the SEC Financial Statement Data Sets, ESEF annual reports from filings.xbrl.org and FRED interest-rate series. Item7A_revision_package.zip holds the analyses of the article and Supplement F; the three other packages and Consolidated_replication_data.xlsx are the earlier releases it reads. To reproduce the results, unzip the three earlier packages into one folder and run run_all.sh inside Item7A_revision_package with ITEM7A_PACKAGES set to that folder and ITEM7A_XLSX set to the workbook; the script regenerates 37 outputs, compares each with the supplied copy and checks 53 table values against the published tables. README.txt in each package describes its files.