The economic consequences of accounting for derivatives
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- Type
- article
- Published
- 2013-01-01
- Cited by
- 0
- References
- 97
- Access
- Open access
- OpenAlex
- https://openalex.org/W86659235
- Semantic Scholar
- https://api.semanticscholar.org/CorpusID:151165793
Keywords
Accounting, National accounts, Economics, Business
References
- Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
- Disclosure policy and competition: Cournot vs. Bertrand
- Earnings Volatility and Market Valuation: An Empirical Investigation
- PERFORMANCE MATCHED DISCRETIONARY ACCRUALS
- The association between stock-price interest rate sensitivity and disclosures about derivative...
- The Effects of SFAS 133 on the Corporate Use of Derivatives, Volatility, and Earnings Management
- Impact of US Derivatives Accounting Policy (SFAS 133) on Income Smoothing Choices and Disclosure of Derivatives Related Information
- Unraveling of Information: Competition and Uncertainty
- The Response of Industry Stock Returns to Market, Exchange Rate and Interest Rate Risks
- Model Uncertainty and Liquidity
- Positive Accounting Theory
- Value-Relevance of Banks' Fair Value Disclosures Under SFAS No. 107
- The Usefulness of Derivative-related Accounting Disclosures
- Detecting Earnings Management
- Competitive harm and geographic area disclosure under SFAS 131
- Production of information, information asymmetry, and the bid-ask spread: Empirical evidence from analysts' forecasts
- Segment Reporting to the Capital Market in the Presence of a Competitor
- Applied Regression Analysis and Other Multivariate Methods
- Do Mandatory Hedge Disclosures Discourage or Encourage Excessive Speculation
- Industry product market competition and managerial incentives
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