Earnings Management and Hedging
碩士 === 國立暨南國際大學 === 財務金融學系 === 100 === Using a sample of U.S. S&P 500 firms from 2004 to 2010, this study examines the impact of hedging decision on earnings management. Empirical results indicate that hedged firms and firms with higher hedge ratio conduct less earnings management and reveal bet...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/43586261763604169475 |