Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Year of publication: |
2015
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Authors: | Choe, Chong-mu ; Mao, Connie X. ; Upadhyay, Arun D. |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 90.2015, 4, p. 1437-1467
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Subject: | discretionary accrual | FAS 133 | fair value accounting | derivative hedging | income smoothing | corporate risk management | earnings management | Bilanzpolitik | Accounting policy | Derivat | Derivative | Hedging | Fair-Value-Bilanzierung | Fair value accounting | IFRS | Risikomanagement | Risk management | Rückstellung | Accrual | Gewinn | Profit |
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