Does mandatory retrospective hedge effectiveness assessment under ASC 815 provide risk-relevant information?
Zhihong Chen, Alfred Zhu Liu, Gim S. Seow, Hong Xie
| Year of publication: |
2020
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|---|---|
| Authors: | Chen, Zhihong ; Liu, Alfred Zhu ; Seow, Gim S. ; Xie, Hong |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 3, p. 61-85
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| Subject: | hedge effectiveness assessment | risk relevance | standard setting | ASC 815 | ASU 2017-12 | Hedging | Theorie | Theory | Standardisierung | Standardization | Risikomanagement | Risk management |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/horizons-17-065 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012306142