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
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!