Tessema, Abiot Mindaye - In: International Journal of Accounting and Information … 24 (2016) 1, pp. 82-96
Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging … derivative instruments and hedging activities, on average, decreases firms’ market rate risk exposure. This finding suggests that … after the implementation of the recognition and disclosure of derivative instruments and hedging activities required by …