Empirical Analysis of Effects of SFAS No. 133 on Derivative Use and Earnings Smoothing

Wei Li; William W. Stammerjohan

doi:10.2139/ssrn.616901

Empirical Analysis of Effects of SFAS No. 133 on Derivative Use and Earnings Smoothing

Wei Li
, William W. Stammerjohan

School of Accountancy

Washington State University

Research output: Contribution to journal › Article › peer-review

Original language	American English
Journal	Journal of Derivatives Accounting
Volume	2
Issue number	1
DOIs	https://doi.org/10.2139/ssrn.616901
State	Published - Mar 1 2005

Disciplines

Economics
Finance

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10.2139/ssrn.616901License: Unspecified

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title = "Empirical Analysis of Effects of SFAS No. 133 on Derivative Use and Earnings Smoothing",

author = "Wei Li and Stammerjohan, \{William W.\}",

note = "32 Pages Posted: 9 Nov 2004 Date Written: November, 2004 Managers use derivatives to reduce cash flow volatility and achieve earnings smoothing. In 1998, FASB issued SFAS No. 133, under which firms are no longer allowed to simultaneously record all offsetting gains and losses on the items being hedged.",

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language = "American English",

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N1 - 32 Pages Posted: 9 Nov 2004 Date Written: November, 2004 Managers use derivatives to reduce cash flow volatility and achieve earnings smoothing. In 1998, FASB issued SFAS No. 133, under which firms are no longer allowed to simultaneously record all offsetting gains and losses on the items being hedged.

PY - 2005/3/1

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JO - Journal of Derivatives Accounting

JF - Journal of Derivatives Accounting

IS - 1

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Empirical Analysis of Effects of SFAS No. 133 on Derivative Use and Earnings Smoothing

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