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

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

Библиографические подробности
Опубликовано в::Accounting review V. 72-76, 1-4 (1997-2003).
Главный автор: Barton, Jan
Формат: Статья
Язык:English
Предметы:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.