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Accounting for derivative instruments and hedging activities (SFAS No. 133): Implications for profitability measures and stock prices
Eckstein, Claire; Markelevich, Ariel; Reinstein, Alan - In: Review of Accounting and Finance 7 (2008) May, pp. 131-149
Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...
Persistent link: https://www.econbiz.de/10004987697
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Leasing: reducing the game of hiding risk
Churyk, Natalie Tatiana; Reinstein, Alan; Lander, … - In: Journal of Accounting & Organizational Change 11 (2015) 2, pp. 162-174
Purpose – This paper aims to examine the status and implications of the Financial Accounting Standards Board (FASB) and International Accounting Standards Board’s (IASB) forthcoming standard on leases. The proposal arose from concern that many lease obligations are unrecorded on the balance...
Persistent link: https://www.econbiz.de/10014840739
Cover Image
Accounting for derivative instruments and hedging activities (SFAS No. 133) : Implications for profitability measures and stock prices
Eckstein, Claire; Markelevich, Ariel; Reinstein, Alan - In: Review of Accounting and Finance 7 (2008) 2, pp. 131-149
Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...
Persistent link: https://www.econbiz.de/10014989555
Cover Image
Leasing : reducing the game of hiding risk
Churyk, Natalie T.; Reinstein, Alan; Lander, Gerald Herold - In: Journal of accounting & organizational change 11 (2015) 2, pp. 162-174
Persistent link: https://www.econbiz.de/10011293437