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Financial Economics

Keyword: Derivative use, discretionary accruals, earnings management, earnings volatility, risk management × Clear all
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Earnings Volatility, the Use of Financial Derivatives and Earnings Management: Evidence from an Emerging Market

Lian Kee Phua · Char-Lee Lok · Yong Xia Chua · Tan-Chin Lim ·Malaysian Journal of Economic Studies ·2021 ·JEL: G32, M41

In the face of crises such as Covid-19, businesses become devastated by greater risk exposure, particularly in currency exchange, supply chain disruption, and fluctuation in commodity prices that cause volatile earnings trends. Higher earni...

Derivative use, discretionary accruals, earnings management, earnings volatility, risk management

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