The impact of accounting standards on hedging decisions

Bernard Gumb (), Philippe Dupuy (), Charles Richard Baker and Véronique Blum ()
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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]

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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.

Keywords: IFRS; Territory; Accounting standards; Hedging; Corporate treasurers; Map (search for similar items in EconPapers)
Date: 2018-01-15
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Citations: View citations in EconPapers (4)

Published in Accounting, Auditing and Accountability Journal, 2018, 31 (1), pp.193-213. ⟨10.1108/AAAJ-03-2016-2448⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01980671

DOI: 10.1108/AAAJ-03-2016-2448

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