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

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

Opis bibliograficzny
Wydane w:Accounting review V. 72-76, 1-4 (1997-2003).
1. autor: Barton, Jan
Format: Artykuł
Język:English
Hasła przedmiotowe:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.