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

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

Bibliografski detalji
Izdano u:Accounting review V. 72-76, 1-4 (1997-2003).
Glavni autor: Barton, Jan
Format: Članak
Jezik:English
Teme:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.