Rogier Deumes

Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)

P.O. Box 616

Maastricht, 6200 MD

Netherlands

SCHOLARLY PAPERS

2

DOWNLOADS

1,044

SSRN CITATIONS

4

CROSSREF CITATIONS

2

Scholarly Papers (2)

1.

Audit Firm Governance: Do Transparency Reports Reveal Audit Quality?

Auditing: A Journal of Practice & Theory, Forthcoming
Number of pages: 36 Posted: 20 May 2011 Last Revised: 30 May 2012
Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center), Ghent University - Faculty of Economics and Business Administration and Maastricht University
Downloads 996 (43,388)
Citation 5

Abstract:

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Corporate governance, audit firm, transparency report

2.

Accounting for Derivatives and Income Smoothing via Discretionary Accruals: The Role of Hedge Effectiveness and Market Volatility

Journal of International Financial Management & Accounting, 29(2), June 2018, pp. 105-130, https://doi.org/10.1111/jifm.12070
Number of pages: 34 Posted: 21 Feb 2023
Abiot Mindaye Tessema and Rogier Deumes
Zayed University - College of Business and Maastricht University - Department of Accounting & Information Management, MARC (Maastricht Accounting, Auditing & Information Management Research Center)
Downloads 48 (726,896)

Abstract:

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Income smoothing; FAS 133; Derivatives and hedging; Market volatility; Hedge effectiveness