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Derivative cash flows and corporate investment
Jankensgård, Håkan; Moursli, Reda M. - In: Journal of banking & finance 119 (2020), pp. 1-15
Persistent link: https://www.econbiz.de/10012521225
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Hedge accounting and its consequences on portfolio earnings : a simulation study
Müller, Viktoria - In: Accounting in Europe 17 (2020) 2, pp. 204-237
Persistent link: https://www.econbiz.de/10012255512
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Determinants and consequences of firms' derivative accounting decisions
Pierce, Spencer - In: Journal of financial reporting : a publication of the … 5 (2020) 1, pp. 81-114
Persistent link: https://www.econbiz.de/10012597264
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Hedge Accounting von Commodity-Risiken nach IFRS 9 : ein Vergleich mit IAS 39
Kuhn, Steffen; Hachmeister, Dirk - In: IRZ : Zeitschrift für internationale Rechnungslegung 10 (2015) 7/8, pp. 277-284
Persistent link: https://www.econbiz.de/10011341363
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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
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Financial risk management and hedge accounting
Kablan, Ali - In: Managerial issues in finance and banking : a strategic …, (pp. 99-109). 2014
Persistent link: https://www.econbiz.de/10010208421
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How does hedge designation impact the market's perception of credit risk?
Anbil, Sriya; Saretto, Alessio; Tookes, Heather - In: Journal of financial stability 41 (2019), pp. 25-42
Persistent link: https://www.econbiz.de/10012259788
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Real effects of governmental accounting standards : evidence from GASB statement No. 53 : accounting and financial reporting for derivative instruments
Khumawala, Saleha B.; Ranasinghe, Tharindra; Yan, Claire J. - In: Journal of accounting and public policy 39 (2020) 5, pp. 1-14
Persistent link: https://www.econbiz.de/10012420924
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Derivative accounting and financial reporting quality : a review of the literature
Hairston, Stephanie A.; Brooks, Marcus R. - In: Advances in accounting : a research annual 44 (2019), pp. 81-94
Persistent link: https://www.econbiz.de/10012064332
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The effect of derivatives on the financial positions of banks in Turkey and in EU : a comparative analysis
Türel, Aslı; Türel, Ahmet - In: International journal of critical accounting : IJCA 6 (2014) 2, pp. 166-186
Persistent link: https://www.econbiz.de/10010489658