Effects of fair value reporting of derivatives on liquidity management policies and firm value : evidence from SFAS No. 133
Jiyoon Lee
| Year of publication: |
2025
|
|---|---|
| Authors: | Lee, Jiyoon |
| Subject: | fair value reporting | SFAS No. 133 | derivatives | hedging | liquidity management | risk management | leverage | firm value | Derivat | Derivative | Unternehmenswert | Firm value | Hedging | Fair-Value-Bilanzierung | Fair value accounting | Risikomanagement | Risk management | IFRS | Betriebliche Liquidität | Corporate liquidity |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X221144241 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10015358860