---------------------- Forwarded by Vince J Kaminski/HOU/ECT on 04/16/2001 
03:52 PM ---------------------------


"John D. Martin" <J_Martin@baylor.edu> on 04/16/2001 02:20:46 PM
To: vkamins@enron.com, sgibner@enron.com
cc:  
Subject: FYI


"How Much do Firms Hedge with Derivatives?"

      BY:  WAYNE R. GUAY
              University of Pennsylvania
           S.P. KOTHARI
              Massachusetts Institute of Technology

Document:  Available from the SSRN Electronic Paper Collection:
           http://papers.ssrn.com/paper.taf?abstract_id=253036

    Date:  March 2001

John D. Martin
Carr P. Collins Chair in Finance
Finance Department
Baylor University
PO Box 98004
Waco, TX 76798
254-710-4473 (Office)
254-710-1092 (Fax)
J_Martin@Baylor.edu
web:    http://hsb.baylor.edu/html/martinj/home.html