Comparing alternative hedge accounting standards: Shareholders' perspective

Review of Accounting Studies

Volumn 4, Issue 3-4, 1999, Pages 265-292

  Melumad, Nahum D ^a   Weyns, Guy ^b   Ziv, Amir ^a  

^a Columbia University ^*  (United States)

^b Goldman Sachs Group   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0013449629     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/a:1009638302403     Document Type: Article

References (14)

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7. Duffle, D. (1991). "Corporate Risk Management 101: Why Hedge?" Corporate Risk Management May, 22-25.
8. Financial Accounting Standards Board. (1998). Statement of Financial Accounting Standards No. 133: Accounting for Derivative Instruments and Hedging Activities. Stamford, CT: FASB.
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11. Jorgensen, B. (1997). "Hedging and Performance Evaluation." Working paper, Northwestern University.
12. Kanodia, C., A. Mukherji, H. Sapra, and R. Venugopalan. (1998). "Hedge Disclosure, Future Prices and Production Distortions." Working Paper, Carlson School of Management, University of Minnesota.
13. Lapan, H., G. Moschini, and S. Hanson. (1991). "Production, Hedging, and Speculative Decisions with Options and Future Markets." American Journal of Agriculture Economics February, 66-74.
14. Weyns, G. (1993). "Analytical Essays on the Economic Consequences of Financial Accounting Standards." Unpublished dissertation, Graduate School of Business, Stanford University.