The interaction between accrual management and hedging: Evidence from oil and gas firms

Accounting Review

Volumn 77, Issue 1, 2002, Pages 127-160

  Pincus, Morton ^a   Rajgopal, Shivaram ^a  

^a UNIVERSITY OF IOWA   (United States)

Author keywords

Abnormal or discretionary accruals; Derivatives; Hedging; Income smoothing; Oil and gas firms

Indexed keywords

EID: 0036003615     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2002.77.1.127     Document Type: Review

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