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Keywords: hedge accounting
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Journal Articles
Journal of International Accounting Research (2020) 19 (2): 91–115.
Published: 01 June 2020
...Tami Dinh; Barbara Seitz ABSTRACT This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005 to 2014. We show that both “as-if” earnings and “as-if” book values excluding the effects of hedge accounting are less value relevant than...
