This paper examines the impact of currency derivatives on firm value using a broad sample
of firms from thirty-nine countries with significant exchange-rate exposure. Derivatives can …

This paper reviews the empirical research evidence on the effects of mandatory IFRS
adoption in the EU. The research is classified and assessed in relation to the objectives of …

Against the backdrop of the role of derivatives in the recent financial crisis, this paper
investigates the effect of derivatives usage on the risk and exposure of nonfinancial firms …

This paper provides evidence of the impact of hedge accounting under International
Financial Reporting Standards (IFRS) on corporate risk management. Using a sample of …

ABSTRACT and show that earnings management through discretionary accruals and
derivative hedging are partial substitutes in smoothing earnings before 1999. In this study …

Purpose This study aims to empirically investigate the effect of International Financial
Reporting Standards (IFRS) convergence on corporate risk disclosure, with a particular …

We analyse the application of hedge accounting and its influence on hedging behaviour in
German and Swiss non-financial corporations. Of our sample companies, 72% apply hedge …

This study examines the association between IFRS implementation, hedging and earnings
management. It identifies the financial attributes of firms that utilise hedging and explores the …

We examine companies' compliance with IFRS risk disclosure rules for the first fiscal year
following 2007. For a sample of 383 firms from 20 European countries, we find that average …

Accounting for financial instruments is one of the most controversial standard setting issues.
Attempts by standard setters to expand the scope of fair value measurement provoked fierce …