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Search: subject:"SFAS 161"
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5
Bilanzierungsgrundsätze
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SFAS 161
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hedge accounting
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Zou, Youli
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Ali, Waqar
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Bens, Daniel A.
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Accounting in Europe
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Contemporary accounting research : the journal of the Canadian Academic Accounting Association
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Faculty & research / Insead : working paper series
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The European accounting review
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The accounting review : a publication of the American Accounting Association
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The journal of futures markets
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ECONIS (ZBW)
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Does hedge accounting complexity influence the effectiveness of firms' hedging activities?
Ali, Waqar
;
Bens, Daniel A.
;
Cassar, Gavin
-
2023
Persistent link: https://www.econbiz.de/10014419397
Saved in:
2
Derivatives disclosures and stock price informativeness
Chang, Wen-Hsin
;
Hsu, Wen-Hsin
- In:
The European accounting review
33
(
2024
)
5
,
pp. 1579-1601
Persistent link: https://www.econbiz.de/10015197128
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3
Does mandatory recognition of derivatives and hedging activities influence investors' uncertainty and diversity of opinion? : the moderating role of product market competition
Tessema, Abiot Mindaye
- In:
Accounting in Europe
21
(
2024
)
1
,
pp. 101-121
Persistent link: https://www.econbiz.de/10014511959
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4
Do enhanced derivative disclosures work? : an informational perspective
He, Guanming
;
Ren, Helen Mengbing
;
Taffler, Richard J.
- In:
The journal of futures markets
42
(
2022
)
1
,
pp. 24-60
Persistent link: https://www.econbiz.de/10012796294
Saved in:
5
Strategic entry decisions, accounting signals, and risk management disclosure
Zou, Youli
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
4
,
pp. 2338-2375
Persistent link: https://www.econbiz.de/10013464926
Saved in:
6
Information externalities of
SFAS
161
: evidence from supply chains
Chen, Jing
;
Dou, Yiwei
;
Zou, Youli
- In:
The accounting review : a publication of the American …
96
(
2021
)
4
,
pp. 179-202
Persistent link: https://www.econbiz.de/10012626644
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