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

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

Détails bibliographiques
Publié dans:Accounting review V. 72-76, 1-4 (1997-2003).
Auteur principal: Barton, Jan
Format: Article
Langue:English
Sujets:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.