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The impact of accounting standards on hedging decisions

Author

Listed:
  • Bernard Gumb

    (EESC-GEM Grenoble Ecole de Management)

  • Philippe Dupuy

    (EESC-GEM Grenoble Ecole de Management)

  • Charles Richard Baker

    (Adelphi University)

  • Véronique Blum

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019], UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of International Accounting Standard No. 39 and International Financial Reporting Standard No. 9 dealing with financial instruments and hedging.

Suggested Citation

  • Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Post-Print hal-01980671, HAL.
    • Handle: RePEc:hal:journl:hal-01980671
    DOI: 10.1108/AAAJ-03-2016-2448
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    Citations

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    Cited by:

    1. Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
    2. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    3. Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
    4. Andreas Hecht & Niklas Lampenius, 2023. "How Do Firms Manage Their Foreign Exchange Exposure?," JRFM, MDPI, vol. 16(8), pages 1-17, August.

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