Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

ABSTRACT This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry. To measure the quality of accounting information, relevance metrics of acc...

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Bibliographic Details
Main Authors: Silas Adolfo Potin, Patrícia Maria Bortolon, Alfredo Sarlo Neto
Format: Article
Language:English
Published: Universidade de São Paulo 2016-08-01
Series:Revista Contabilidade & Finanças
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000200202&lng=en&tlng=en