The impact of derivatives on firm risk: an empirical examination of new derivative users

Article Abstract:

Financial reports on the use of derivative securities are filed by companies in relation to corporate hedging behavior. The types of derivative securities used depend largely on possible risk exposures, that is, to decrease chances of shareholder risks. Hedge-accounting rules are considered important since these rules simultaneously recognize both changes in derivative position values and the items being hedged. Hedging behavior varies in different companies which is why the use of derivatives should not be viewed as consistent.

Securities & Commodities Exchanges, Securities and Commodity Exchanges, Security and commodity exchanges, Economic aspects, Derivatives (Financial instruments), Hedging (Finance), Capital market, Capital markets

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Conjectures regarding empirical managerial accounting research

Article Abstract:

The reasons why the empirical managerial accounting literature has not produced a significant cumulative amount of knowledge are considered. It is suggested that the literature has not moved from describing practice to evolving and testing theories.

Managerial accounting

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Depreciation-policy changes: Tax, earnings management, and investment opportunity incentives

Article Abstract:

Mangers are shown to change depreciation policies in predictable ways.

Management, Depreciation

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