SFAS 133 and income smoothing via discretionary accruals: The role of hedge effectiveness and market volatility-Reference-Cited by-同舟云学术

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SFAS 133 and income smoothing via discretionary accruals: The role of hedge effectiveness and market volatility

Published:2017-09-12 Issue:2 Volume:29 Page:105-130
ISSN:0954-1314
Container-title:Journal of International Financial Management & Accounting
language:en
Short-container-title:J Int Financ Manage Account

Author:

Tessema Abiot¹,Deumes Rogier²

Affiliation:

1. Zayed University College of Business; Abu Dhabi United Arab Emirates

2. Maastricht University School of Business and Economics; Maastricht the Netherlands

Publisher

Wiley

Subject

Finance,Business, Management and Accounting (miscellaneous),Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/jifm.12070/fullpdf

Reference41 articles.

1. Does recognition versus disclosure matter? Evidence from value-relevance of banks’ recognized and disclosed derivative financial instruments;Ahmed;The Accounting Review,2006

2. Patterns of institutional investment, prudence and the “managerial safety net” hypothesis;Badrinath;Journal of Risk and Insurance,1989

3. Barnes , R. 2002 Earnings Volatility and Market Valuation: An Empirical Investigation

4. How did financial reporting contribute to the financial crisis?;Barth;European Accounting Review,2010

5. Does the use of financial derivatives affect earnings management decisions?;Barton;The Accounting Review,2001

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1. Board gender diversity, audit quality, and the moderating role of political connections: evidence from the Gulf Co-operation Council Countries (GCC);International Journal of Accounting & Information Management;2024-07-30

2. Does mandatory recognition of derivatives and hedging activities influence investors’ uncertainty and diversity of opinion? The moderating role of product market competition;Accounting in Europe;2023-08-27

3. Mapping the Structure of Hedge Accounting Studies: A Scientometric Model;Rethinking Management and Economics in the New 20’s;2023

4. Investors' responses to macroeconomic news: the role of mandatory derivatives and hedging activities disclosure;International Journal of Managerial Finance;2022-01-21

5. Hedge accounting: results and opportunities for future studies;National Accounting Review;2022

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