Key points are not available for this paper at this time.
Chandra Kanodia, Arijit Mukherji, Haresh Sapra, Raghu Venugopalan, Hedge Disclosures, Future Prices, and Production Distortions, Journal of Accounting Research, Vol. 38, Supplement: Studies on Accounting Information and the Economics of the Firm (2000), pp. 53-82
Kanodia et al. (Sat,) studied this question.