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

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

Detalhes bibliográficos
Publicado no:Accounting review V. 72-76, 1-4 (1997-2003).
Autor principal: Barton, Jan
Formato: Artigo
Idioma:English
Assuntos:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.