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Earnings Management and Derivative Hedging with Fair Valuation : Evidence from the Effects of FAS 133

Choi, Jongmoo Jay - 2016

Barton (2001) and Pincus and Rajgopal (2002) show that earnings management through discretionary accruals and derivative hedging are partial substitutes in smoothing earnings before 1999. In this study, we investigate whether FAS 133 regarding hedge accounting in 2000 has influenced the relative...

Persistent link: https://www.econbiz.de/10013006556