Corporate Risk Management and Hedge Accounting

• 成果类型: Article
• 署名作者: Panaretou, Argyro; Shackleton, Mark B.; Taylor, Paul A.
• 署名单位: Lancaster University
• 刊物名称: CONTEMPORARY ACCOUNTING RESEARCH
• ISSN/ISSBN: 0823-9150
• DOI: 10.1111/j.1911-3846.2011.01143.x
• 发表日期: 2013
• 页码: 116-139
• 关键词: MANDATORY IFRS ADOPTION; economic consequences; INFORMATION; FIRMS; predictability; determinants; INVESTMENT; STANDARDS; POLICY; cost