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| Author: | Barton, J. |
| Title: | Does the use of financial derivatives affect earnings management decisions? |
| Journal: | Accounting Review
2001 : JAN, VOL. 76:1, p. 1-26 |
| Index terms: | Corporate earnings Derivative securities Incomes Profit |
| Language: | eng |
| Abstract: | Using 1994-1996 data for a sample of Fortune 500 firms, the author estimates a set of simultaneous equations that captures managers' incentives to maintain a desired level of earnings volatility through hedging and accrual management. He finds a significant negative association between derivatives' notional amounts and proxies for the magnitude of discretionary accruals. |
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