Department of Economics, University of Faisalabad, Faisalabad, Pakistan
Mini Review
Reflecting on Accounting Research in Derivatives and Prospects for Future Endeavors
Author(s): Fauler Land*
Derivatives have been integral financial instruments in global markets for several decades, with accounting research playing a pivotal role in
unravelling their intricacies and consequences. This article offers an overview of historical accounting research pertaining to derivatives and
provides recommendations for future investigations aimed at addressing evolving challenges and innovations. The realms of accounting research
discussed encompass financial accounting, managerial accounting, auditing and assurance, taxation, accounting information systems, and ethics
and professionalism. Valuation and measurement have emerged as central themes in research endeavours, with studies probing the realms of
fair value measurement, hedge accounting standards, and disclosure practices. Moreover, research initiatives have delved into the ramifications
of derivatives on fin.. Read More»
DOI:
10.37421/2168-9601.2023.12.447
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