in France, Germany and the United Kingdom use two discretionary choices in their accounting for defined benefit pension … plans under International Accounting Standard 19 Employee Benefits. We first analyse companies' decision whether to … voluntarily early adopt the equity method of accounting for actuarial gains and losses. Second, we analyse companies' choice to …

We analyse the application of hedge accounting and its influence on hedging behaviour in German and Swiss non …-financial corporations. Of our sample companies, 72% apply hedge accounting. The likelihood of its use is associated with frequency of … than half of the companies using hedge accounting indicate that the accounting rules influence their hedging behaviour …