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Keywords: Transparency
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2023) 36 (4-5): 415–433.
Published: 29 August 2023
...Beverly Marshall; Han Jin Purpose The purpose of this paper is to examine the impact of greater reporting prominence of translation results following Accounting Standard Update (ASU) 2011-05 on net investment (NI) hedging practice. The authors investigate the role of increased transparency...
