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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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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
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 & finance 7 (2008) 2, pp. 131-149
Persistent link: https://www.econbiz.de/10003737074