References

• 1995Corporate Incentives for Hedging and Hedge Accounting762 cited
• 2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
• 2003Principles-Based Accounting Standards582 cited
• 2008Accounting in and for the Subprime Crisis401 cited
• 2004Convergence with IFRS in an expanding Europe: progress and obstacles identified by large accounting firms’ survey278 cited
• 2008Effect of derivative accounting rules on corporate risk-management behavior219 cited
• 2005The adoption of International Accounting Standards in the European Union205 cited
• 2006Market Reaction to Events Surrounding the Adoption of IFRS in Europe191 cited
• 2007Financial Instruments and Institutions: Accounting and Disclosure Rules152 cited
• 2005Rules-Based Standards and the Lack of Principles in Accounting149 cited
• 2009Report and Recommendations Pursuant to Section 133 of the Emergency Economic Stabilization Act of 2008: Study on Mark-To-Market Accounting129 cited
• 2009Did Fair-Value Accounting Contribute to the Financial Crisis?72 cited
• 2004IAS 39: Where Different Accounting Models Collide71 cited
• 1999Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective71 cited
• 2010Issues affecting the development of an international accounting standard on financial instruments