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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 & finance 7 (2008) 2, pp. 131-149

Persistent link: https://www.econbiz.de/10003737074

Accounting for Derivative Instruments and Hedging Activities (SFAS No. 133) : Implications for Profitability Measures and Stock Prices

Eckstein, Claire - 2008

Persistent link: https://www.econbiz.de/10012726323

The measurement and recognition of intangible assets: then and now

Eckstein, Claire - In: Accounting forum : advancing the interdisciplinary and … 28 (2004) 2, pp. 139-158

Persistent link: https://www.econbiz.de/10006019815

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 & finance 7 (2008) 2, pp. 131-149

Persistent link: https://www.econbiz.de/10008244272

INSTRUCTIONAL RESOURCES - Resolving Audit Issues in a High-Tech Environment: A Case Study

Eckstein, Claire; Kyviakidis, Peter; Tinkelman, Daniel - In: Issues in accounting education 13 (1998) 3, pp. 595-612

Persistent link: https://www.econbiz.de/10006392499

TIME-SERIES PROPERTIES, ADJUSTMENT PROCESSES, AND FORECASTING OF FINANCIAL RATIOS

Aksu, Celal; Eckstein, Claire; Greene, William H.; … - In: Journal of accounting, auditing & finance 11 (1996) 1, pp. 1-44

Persistent link: https://www.econbiz.de/10007074420

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

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

Persistent link: https://www.econbiz.de/10014989555

Using text analytics to apprehend urban sustainability development

Lee, Picheng; Kleinman, Gary; Kuei, Chu‐hua - In: Sustainable Development 28 (2020) 4, pp. 897-921

Persistent link: https://www.econbiz.de/10012189860

The effect of auditor industry specialization and board independence on the cash flow reporting classification choices under IFRS : evidence from Taiwan

Chiang, Shuling; Kleinman, Gary; Lee, Picheng - In: International Journal of Accounting & Information Management 29 (2020) 1, pp. 147-168

Purpose: This study aims to explore the relationship between audit partner and firm industry specialization and board of director independence on the decision by Taiwanese firms to use International Financial Reporting Standards (IFRS) flexibility concerning reporting interest income and...

Persistent link: https://www.econbiz.de/10012411591