Corporate Risk Management and Hedge Accounting*
نویسندگان
چکیده
منابع مشابه
1 Corporate Risk Management and Hedge Accounting
Motivated by the debate about the economic consequences of mandatory adoption of International Financial Reporting Standards (IFRS), this study investigates the effect of hedge accounting under IFRS on corporate risk management. Using a sample of large UK non-financial firms from 2003 to 2008, we show that the implementation of the new standards reduces the level of asymmetric information faced...
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ژورنال
عنوان ژورنال: Contemporary Accounting Research
سال: 2012
ISSN: 0823-9150
DOI: 10.1111/j.1911-3846.2011.01143.x