The Effects of Financial Derivatives on Earnings Management and Market Mispricing

This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39, consisting of the Philippines, Indonesia, Mala...

Full description

Bibliographic Details
Main Authors: Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu
Format: Article
Language:English
Published: Universitas Gadjah Mada 2019-12-01
Series:Gadjah Mada International Journal of Business
Subjects:
Online Access:https://jurnal.ugm.ac.id/gamaijb/article/view/34112