Perspectivas para a pesquisa em contabilidade: o impacto dos derivativos
DOI:
https://doi.org/10.1590/S1519-70772001000200002Keywords:
Derivative financial instruments, accounting theory, accounting research methodologyAbstract
This paper investigates the role of derivative financial instruments for the future of financial accounting research. This impact is relevant what all major research paradigms are concerned. In capital market-based research, derivative instruments play a central role in price discovery. From the institutional and social points-of-view, derivatives are components of a greater quest for legitimization and power. Their operational features, regulatory environment, technological advances and other characteristics are turning derivatives into promising research venues.Downloads
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