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- W2979023225 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." @default.
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- W2979023225 date "2018-01-01" @default.
- W2979023225 modified "2023-10-02" @default.
- W2979023225 title "The impact of accounting standards on hedging decisions" @default.
- W2979023225 hasPublicationYear "2018" @default.
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