Why hedge? Extent, nature, and determinants of derivative usage in U.S. municipalities

Journal of Accounting and Public Policy - Tập 35 - Trang 303-325 - 2016
Saleha Khumawala1, Tharindra Ranasinghe2, Claire J. Yan3
1Department of Accountancy and Taxation, C. T. Bauer College of Business, University of Houston, 4800 Calhoun Road, Houston, TX 77004, United States
2School of Accountancy, Singapore Management University, 60 Stamford Road, Level 4, Singapore 178900, Singapore
3Department of Accounting, Sam M. Walton College of Business, University of Arkansas, Fayetteville, AR 72701, United States

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