… the effect of earnings management on the quality of reported … between derivatives and
discretionary accruals management… the impact of SFAS 133 on earnings volatility and income …

… higher short-term earnings volatility and thus deter both derivatives hedging and speculation…
of derivatives holdings prior to SFAS No. 133, I consider only whether a firm uses derivatives…

… Lastly, I show that cash flow volatility in users decreased after the adoption of SFAS No. …
of derivatives holdings prior to SFAS No. 133, I consider only whether a firm uses derivatives at …

… earnings volatility and derivative use have a positive relationship with earnings management.
… hedging with fair valuation: Evidence from the effects of FAS 133. The Accounfing Review, …

… As a result, the results in this study add to the literature by indicating that market volatility
influences the effect of SFAS 133 on the association between CEOs cash bonus and …

… of SFAS 133 lead to ominous earnings volatility which makes the decision to hedge anchored
in the company… implementation of SFAS 133 derivatives users had lower levels of earnings …

… This study uses a panel data analysis to investigate the effect … , a company’s earnings
volatility will increase if managers use … Impact of US derivatives accounting policy (SFAS 133) on …

… activities to mitigate the potential cost of earnings volatility imposed by SFAS 133.
Specifically, I hypothesize that exchange rate and interest rate risk exposures are lower after the …

… In addition, we examine whether the level of underlying earnings volatility affects the impact
of mandatory derivatives and hedging activities disclosure, as required by SFAS 133, on …

… accounting use, hedge accounting’s effect on earnings volatility, … of FAS 133, which dictates
derivative accounting, critics … the use of financial derivatives affect earnings management …