Dr. Li Wang, assistant professor of accounting, co-authored an article that has been published in the Review of Accounting Studies, one of the top journals in accounting and finance.
“The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing” examines the pricing of cash flow hedge adjustments reported in other comprehensive income (OCICF), under the mixed attribute model in SFAS 133 Accounting for Derivative Instruments and Hedging Activities.