Derivative accounting and financial reporting quality: A review of the literature
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DOI: 10.1016/j.adiac.2018.10.003
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Cited by:
- Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021. "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business wp2021_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
- Sun, Li & Johnson, Grace & Bradley, Wray, 2022. "CEO power and annual report reading difficulty," Journal of Contemporary Accounting and Economics, Elsevier, vol. 18(2).
- Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
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Keywords
Derivatives; Financial reporting quality; Hedging; Risk management;All these keywords.
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