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

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

Detalles Bibliográficos
Publicado en:Accounting review V. 72-76, 1-4 (1997-2003).
Autor principal: Barton, Jan
Formato: Artículo
Lenguaje:English
Materias:
Discretionary accruals.
Hedging.
Earnings volatility.
Income smoothing.