Helliar, Christine; Dunne, Theresa; Moir, Lance - In: Journal of Applied Accounting Research 7 (2004) 2, pp. 134-180
The past twenty years have seen a significant increase in the use of derivative financial instruments by companies throughout the world (Berkman and Bradbury 1996; Berkman, Bradbury and Magan, 1997a; Berkman, Bradbury, Hancock and Innes, 1997b; Bodnar, Hayt, Marston and Smithson, 1995; Bodnar, Hayt and Marston, 1996;...
