Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment
Author:
Publisher
Springer Science and Business Media LLC
Subject
Economics and Econometrics,Finance
Link
http://link.springer.com/article/10.1007/s12197-017-9399-5/fulltext.html
Reference49 articles.
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2. Ahmed AS, Kilic E, Lobo GJ (2011) Effects of SFAS 133 on the risk relevance of accounting measures of banks’ derivative exposures. Account Rev 86:769–804. doi: 10.2308/accr.00000033
3. Allayannis G, Weston JP (2001) The use of foreign currency derivatives and firm market value. Rev Financ Stud 14:243–276. doi: 10.1093/rfs/14.1.243
4. Bali TG, Hume SR, Martell TF (2007) A new look at hedging with derivatives: will firms reduce market risk exposure? J Futur Mark 27:1053–1083. doi: 10.1002/fut.20286
5. Barton J (2001) Does the use of financial derivatives affect earnings management decisions? Account Rev 76:1–26. doi: 10.2308/accr.2001.76.1.1
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