Comparing Alternative Hedge Accounting Standards: Shareholders’ Perspective
We study the economic consequences of alternative hedge accounting rules in terms of managerial hedging decisions and wealth effects for shareholders. The rules we consider include the “fair-value” and “cash-flow” hedge accounting methods prescribed by the recent SFAS No. 133. We illustrate that the...
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Main Authors: | , , |
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Format: | text |
Language: | English |
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Institutional Knowledge at Singapore Management University
1999
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Online Access: | https://ink.library.smu.edu.sg/soa_research/1243 |
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Institution: | Singapore Management University |
Language: | English |