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Accounting for derivative instruments and hedging activities (SFAS No. 133): Implications for profitability measures and stock prices
Eckstein, Claire; Markelevich, Ariel; Reinstein, Alan - In: Review of Accounting and Finance 7 (2008) May, pp. 131-149
Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...
Persistent link: https://www.econbiz.de/10004987697
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Accounting for derivative instruments and hedging activities (SFAS No. 133)
Eckstein, Claire; Markelevich, Ariel; Reinstein, Alan - In: Review of Accounting and Finance 7 (2008) 2, pp. 131-149
Purpose – The purpose of this paper is to examine the impact of firms using derivatives applying Statement of Financial Accounting Standards (SFAS) No. 133. It aims to measure the magnitude of cumulative effects of changes in accounting principle from the income statement in the year of...
Persistent link: https://www.econbiz.de/10014989555
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Do non-staggered board elections matter to earnings quality and the value relevance of earnings and book value?
Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: Review of Accounting and Finance 16 (2017) 1, pp. 46-66
Purpose The purpose of this paper is to examine the impact of non-staggered voting for members of the board of directors on earnings quality and the value relevance of earnings and book value. Design/methodology/approach The authors used a sample of Taiwanese firms whose board was elected as a...
Persistent link: https://www.econbiz.de/10014989767