Portfolio Hedging and Earnings Management
[Portfoliové zajištění a řízení zisku]
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DOI: 10.18267/j.cfuc.425
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References listed on IDEAS
- Jones, Jj, 1991. "Earnings Management During Import Relief Investigations," Journal of Accounting Research, Wiley Blackwell, vol. 29(2), pages 193-228.
- Zhang, Haiwen, 2009. "Effect of derivative accounting rules on corporate risk-management behavior," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 244-264, June.
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More about this item
Keywords
Hedge Accounting; IAS 39; IFRS 9; Earnings Management; Zajišťovací účetnictví; Řízení zisku;All these keywords.
JEL classification:
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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