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

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

Dettagli Bibliografici
Pubblicato in:Accounting review V. 72-76, 1-4 (1997-2003).
Autore principale: Barton, Jan
Natura: Articolo
Lingua:English
Soggetti:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.