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Search: subject:"SFAS 133"
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SFAS 133
13
Hedging
8
Derivat
6
Derivative
6
IFRS
6
Corporate disclosure
5
Unternehmenspublizität
5
Accounting standards
4
Bilanzierungsgrundsätze
4
Accounting policy
3
Bilanzpolitik
3
Gewinn
3
IAS 39
3
Profit
3
Risikomanagement
3
Risk management
3
accounting information
3
comparative change
3
financial industry
3
hedging
3
Accounting
2
Cash Flow
2
Cash flow
2
Rechnungswesen
2
SFAS 137
2
SFAS 161
2
derivatives
2
financial derivatives
2
financial risk
2
gains and losses on derivative
2
hedge accounting
2
non-financial industries
2
ASU 2017-12
1
Accounting law
1
Ambiguity
1
Ankündigungseffekt
1
Announcement effect
1
Asymmetric foreign exchange exposure
1
Bank
1
Bank lending
1
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Undetermined
8
Free
2
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Article
12
Book / Working Paper
2
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Article in journal
10
Aufsatz in Zeitschrift
10
Arbeitspapier
1
Graue Literatur
1
Non-commercial literature
1
Working Paper
1
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English
12
Undetermined
2
Author
All
Asthana, Sharad
3
Chen, Lucy Huajing
3
Tessema, Abiot Mindaye
3
Anandarajan, Asokan
2
Frestad, Dennis
2
Hasan, Iftekhar
2
Siregar, Dona
2
Ali, Waqar
1
Beisland, Leif Atle
1
Bens, Daniel A.
1
Cassar, Gavin
1
Kilic, Emre
1
Krapl, Alain
1
Lobo, Gerald J.
1
Ranasinghe, Tharindra
1
Rubbaniy, Ghulame
1
Salyer, Robert
1
Sivaramakrishnan, Konduru
1
Zou, Youli
1
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Institution
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College of Business, University of Texas-San Antonio
1
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Accounting in Europe
1
Contemporary accounting research : the journal of the Canadian Academic Accounting Association
1
Faculty & research / Insead : working paper series
1
International Journal of Accounting and Finance
1
International journal of accounting and finance
1
International journal of disclosure and governance
1
International journal of managerial finance : IJMF
1
Journal of accounting, auditing & finance
1
Research in international business and finance
1
Review of Pacific Basin Financial Markets and Policies (RPBFMP)
1
Review of Pacific Basin financial markets and policies
1
Review of quantitative finance and accounting
1
The accounting review : a publication of the American Accounting Association
1
Working Papers / College of Business, University of Texas-San Antonio
1
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ECONIS (ZBW)
11
RePEc
3
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1
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10
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14
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1
Does hedge accounting complexity influence the effectiveness of firms' hedging activities?
Ali, Waqar
;
Bens, Daniel A.
;
Cassar, Gavin
-
2023
Persistent link: https://www.econbiz.de/10014419397
Saved in:
2
Does mandatory recognition of derivatives and hedging activities influence investors' uncertainty and diversity of opinion? : the moderating role of product market competition
Tessema, Abiot Mindaye
- In:
Accounting in Europe
21
(
2024
)
1
,
pp. 101-121
Persistent link: https://www.econbiz.de/10014511959
Saved in:
3
Investors' responses to macroeconomic news : the role of mandatory derivatives and hedging activities disclosure
Tessema, Abiot Mindaye
;
Rubbaniy, Ghulame
- In:
International journal of managerial finance : IJMF
19
(
2023
)
1
,
pp. 173-202
Persistent link: https://www.econbiz.de/10014325628
Saved in:
4
Strategic entry decisions, accounting signals, and risk management disclosure
Zou, Youli
- In:
Contemporary accounting research : the journal of the …
39
(
2022
)
4
,
pp. 2338-2375
Persistent link: https://www.econbiz.de/10013464926
Saved in:
5
Earnings smoothing and CEO cash bonus compensation : the role of mandatory derivatives disclosure policy
Tessema, Abiot Mindaye
- In:
International journal of disclosure and governance
15
(
2018
)
2
,
pp. 115-127
Persistent link: https://www.econbiz.de/10012254538
Saved in:
6
Managing earnings risk under
SFAS
133
/IAS 39 : the case of cash flow hedges
Frestad, Dennis
- In:
Review of quantitative finance and accounting
51
(
2018
)
1
,
pp. 159-197
Persistent link: https://www.econbiz.de/10012037039
Saved in:
7
The effects of fair value reporting on corporate foreign exchange exposures
Krapl, Alain
;
Salyer, Robert
- In:
Research in international business and finance
39
(
2017
),
pp. 215-238
Persistent link: https://www.econbiz.de/10011876468
Saved in:
8
Hedge effectiveness testing as a screening mechanism for hedge accounting : does it work?
Frestad, Dennis
;
Beisland, Leif Atle
- In:
Journal of accounting, auditing & finance
30
(
2015
)
1
,
pp. 35-56
Persistent link: https://www.econbiz.de/10010476161
Saved in:
9
The impact of
SFAS
133
on income smoothing by banks through loan loss provisions
Kilic, Emre
;
Lobo, Gerald J.
;
Ranasinghe, Tharindra
; …
- In:
The accounting review : a publication of the American …
88
(
2013
)
1
,
pp. 233-260
Persistent link: https://www.econbiz.de/10009711735
Saved in:
10
Commercial banks and value relevance of derivative disclosures after
SFAS
133
: evidence from the USA
Siregar, Dona
;
Anandarajan, Asokan
;
Hasan, Iftekhar
- In:
Review of Pacific Basin financial markets and policies
16
(
2013
)
1
,
pp. 1-28
Persistent link: https://www.econbiz.de/10010233375
Saved in:
1
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