Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study
Author:
Affiliation:
1. Chair of International Accounting and Auditing, University of Tübingen, Tübingen, Germany
Publisher
Informa UK Limited
Subject
Finance,Accounting,Business and International Management
Link
https://www.tandfonline.com/doi/pdf/10.1080/17449480.2020.1775267
Reference42 articles.
1. The Use of Foreign Currency Derivatives and Firm Market Value
2. Causality in the context of analytical models and numerical experiments
3. How fair-value accounting can influence firm hedging
4. Wharton Survey of Derivatives Usage by U.S. Non-Financial Firms
5. A review of derivatives research in accounting and suggestions for future work
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