What is it about?
Our study provides new insights on the risk relevance of the quantitative hedge effectiveness assessment and disclosure and helps foster a more informed cost-benefit analysis for revising hedge accounting rules.
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This page is a summary of: Does Mandatory Retrospective Hedge Effectiveness Assessment under ASC 815 Provide Risk-Relevant Information?, Accounting Horizons, April 2020, American Accounting Association,
DOI: 10.2308/horizons-17-065.
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