The impact of accounting standards on hedging decisions

Bernard Gumb (1) , Philippe Dupuy (1) , Charles Richard Baker (2) , Véronique Blum (3, 4)

1 EESC-GEM Grenoble Ecole de Management
2 Adelphi University
3 CERAG - Centre d'études et de recherches appliquées à la gestion
4 UGA [2016-2019] - Université Grenoble Alpes [2016-2019]

The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of International Accounting Standard No. 39 and International Financial Reporting Standard No. 9 dealing with financial instruments and hedging.

Mots clés: IFRS; Territory; Accounting standards; Hedging; Corporate treasurers; Map

Domaines: Gestion et management

Bernard Gumb, Philippe Dupuy, Charles Richard Baker, Véronique Blum. The impact of accounting standards on hedging decisions. Accounting, Auditing and Accountability Journal, 2018, 31 (1), pp.193-213. ⟨10.1108/AAAJ-03-2016-2448⟩. ⟨hal-01980671⟩