IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-01980671.html
   My bibliography  Save this paper

The impact of accounting standards on hedging decisions

Author

Listed:
  • Bernard Gumb

    (EESC-GEM Grenoble Ecole de Management)

  • Philippe Dupuy

    (EESC-GEM Grenoble Ecole de Management)

  • Charles Richard Baker

    (Adelphi University)

  • Véronique Blum

    (CERAG - Centre d'études et de recherches appliquées à la gestion - UGA [2016-2019] - Université Grenoble Alpes [2016-2019], UGA [2016-2019] - Université Grenoble Alpes [2016-2019])

Abstract

The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of International Accounting Standard No. 39 and International Financial Reporting Standard No. 9 dealing with financial instruments and hedging.

Suggested Citation

  • Bernard Gumb & Philippe Dupuy & Charles Richard Baker & Véronique Blum, 2018. "The impact of accounting standards on hedging decisions," Post-Print hal-01980671, HAL.
  • Handle: RePEc:hal:journl:hal-01980671
    DOI: 10.1108/AAAJ-03-2016-2448
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christian Kuster & Ana M. Golpe Cervelo, 2021. "Uso de los modelos de costeo en la toma de decisiones: evidencia empírica en evaluaciones diagnósticas aplicadas en cursos de grado, posgrado y empresariales en Uruguay, Brasil y Colombia," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 15, pages 1-16, January-D.
    2. Matilal, Sumohon & Adhikari, Pawan, 2020. "Accounting in Bhopal: Making catastrophe," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    3. Alessandro Mechelli & Riccardo Cimini, 2021. "The effect of corporate governance and investor protection environments on the value relevance of new accounting standards: the case of IFRS 9 and IAS 39," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(4), pages 1241-1266, December.
    4. Andreas Hecht & Niklas Lampenius, 2023. "How Do Firms Manage Their Foreign Exchange Exposure?," JRFM, MDPI, vol. 16(8), pages 1-17, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-01980671. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.