Accepted by Philip Berger. We appreciate helpful comments from an anonymous reviewer, Jun Han, Lisa Koonce, Eng Juan Ng, Terence Ng, Seet-Koh Tan, and workshop participants at Nanyang Technological University. We are grateful to the Institute of Certified Public Accountants, Nanyang Technological University, University of Massachusetts Amherst, and University of New South Wales for financial support. We thank Clarence Goh, Jeffrey Pickerd, Yao Yu, and Bo Zhou for research assistance.
Fair Value Accounting and Managers' Hedging Decisions
Version of Record online: 13 SEP 2012
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012
Journal of Accounting Research
Volume 51, Issue 1, pages 67–103, March 2013
How to Cite
CHEN, W., TAN, H.-T. and WANG, E. Y. (2013), Fair Value Accounting and Managers' Hedging Decisions. Journal of Accounting Research, 51: 67–103. doi: 10.1111/j.1475-679X.2012.00468.x
- Issue online: 14 JAN 2013
- Version of Record online: 13 SEP 2012
- Accepted manuscript online: 1 AUG 2012 06:47AM EST
- Received 6 September 2011; accepted 6 July 2012
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