Shedding light on foreign currency cash flow hedges : transparency and the hedging decision
Year of publication: |
2024
|
---|---|
Authors: | Jin, Han ; Marshall, Beverly B. |
Subject: | Accounting standards | Cash flow hedging | Currency exposure | Information asymmetry | Other comprehensive income | Transparency | Value relevance | Hedging | Cash Flow | Cash flow | Währungsrisiko | Exchange rate risk | Asymmetrische Information | Asymmetric information | Bilanzierungsgrundsätze | Währungsmanagement | Foreign exchange management | IFRS |
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