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Keywords: hedge effectiveness assessment
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 61–85.
Published: 01 September 2020
...). Hong Xie gratefully acknowledges financial support from the Von Allmen Research Support endowment and the PwC Fellowship endowment at the University of Kentucky. 3 2017 4 2020 2020 hedge effectiveness assessment risk relevance standard setting ASC 815 ASU 2017-12...