Does the use of financial derivatives affects earnings management decisions?.

Does the use of financial derivatives affects earnings management decisions?.

Bibliografiset tiedot
Julkaisussa:Accounting review V. 72-76, 1-4 (1997-2003).
Päätekijä: Barton, Jan
Aineistotyyppi: Artikkeli
Kieli:English
Aiheet:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.