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Tekijä:Pirchegger, B.
Otsikko:Hedge accounting incentives for cash flow hedges or forecasted transactions
Lehti:European Accounting Review
2006 : VOL. 15:1, p. 115-135
Asiasana:accounting standards
financial accounting
hedging
moral hazard
Kieli:eng
Tiivistelmä:This article examines corporate incentives for hedge accounting in the presence of a moral hazard problem. The authors set up a two-period LEN-type agency model where the agent is risk averse, and the principal is risk neutral. The authors find that the principal prefers hedging as opposed to not hedging.
SCIMA tietueen numero: 260854
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