This paper seeks to explore whether voluntary disclosure level affects the value relevance of accounting information …

We study the relation between hedge accounting and firm value. We propose an easily replicable procedure to generate a … cash flow, fair value, or foreign net investment hedge accounting. Our approach allows us to give an overview of hedge … accounting use over industries and time. We find significantly positive effects of fair value and foreign net investment hedge …

st January 2005. IFRS are supposed lead to better accounting quality and to a closer association between market-based and … accounting-based performance, or value relevance. We examine whether value relevance has improved after the compulsory adoption …