Portfolio Hedging and Earnings Management

Portfoliové zajištění a řízení zisku

Jan Novotný

Český finanční a účetní časopis, 2014, vol. 2014, issue 4, 84-93

Abstract: This paper deals with achieving hedge accounting for portfolio of assets and liabilities. Furthermore, provides brief comparison between currently effective hedge accounting rules embodied in IAS 39 and forthcoming standard IFRS 9. The aim of presented paper is to highlight possible linkage between hedge accounting rules and earnings management, moreover, shows how might be risk management strategy of the firm adjusted in order to achieve hedge accounting. The paper also provides small review of relevant research made in area of earnings management and derivatives accounting.

Keywords: Hedge Accounting; IAS 39; IFRS 9; Earnings Management; Zajišťovací účetnictví; Řízení zisku (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 2014
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DOI: 10.18267/j.cfuc.425

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