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

書誌詳細
出版年:	Accounting review V. 72-76, 1-4 (1997-2003).
第一著者:	Barton, Jan
フォーマット:	論文
言語:	English
主題:	Discretionary accruals. Hedging. Earnings volatility. Income smoothing.