1. Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting: Does It Work?. (January 2015) Authors: Frestad, Dennis; Beisland, Leif Atle Journal: Journal of accounting, auditing & finance Issue: Volume 30:Number 1(2015:Jan.) Page Start: 35 Record Type: Journal Article View Content: Available online (eLD content is only available in our Reading Rooms) ↗