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

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

Bibliografiska uppgifter
I publikationen:Accounting review V. 72-76, 1-4 (1997-2003).
Huvudupphovsman: Barton, Jan
Materialtyp: Artikel
Språk:English
Ämnen:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.