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Quantitative Disclosures of Market Risk in the SEC Release.
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Quantitative Disclosures of Market Risk in the SEC Release. 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  • 2007Systematic risk and international diversification: An empirical perspective81 cited
  • 2004How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time62 cited
  • 1999Value‐at‐Risk Analysis: A Review and the Potential for Agricultural Applications58 cited
  • 2004Evidence on the efficacy of interest-rate risk disclosures by commercial banks55 cited
  • 2005Capital Regulation for Position Risk in Banks, Securities Firms, and Insurance Companies48 cited
  • 2007Value relevance of value-at-risk disclosure44 cited
  • 2004Statement of Cash Flows: Time for Change!42 cited
  • 2001Market risk and the cattle feeding margin: An application of Value‐at‐Risk41 cited
  • 2003The Challenge of Risk Reporting: Regulatory and Corporate Responses40 cited
  • 2018Derivative accounting and financial reporting quality: A review of the literature39 cited
  • 2002The Role of Value‐at‐Risk in Purchasing: An Application to the Foodservice Industry36 cited
  • 2020The importance of quantifying uncertainty: Examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors’ judgments and decisions33 cited
  • 1997Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks29 cited

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  • 2001SEC Market-Risk Disclosures: Enhancing Comparability28 cited
  • 2008The influence of the auditor's report on investors' evaluations after the Sarbanes‐Oxley Act25 cited
  • 2009Market Risk Reporting by the World's Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for Accounting Harmonisation25 cited