The Association between Derivatives Usage and Accruals-based Earnings Management
碩士 === 國立雲林科技大學 === 會計系 === 107 === Based on income smoothing behaviors, Barton(2001) found that derivativesusage is positively associated with discretionary accruals.Note that derivatives usage can be classified asboth hedging and non-hedging (trading) purposes.This study examineswhether the positi...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2019
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| Online Access: | http://ndltd.ncl.edu.tw/handle/xk4mx8 |