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Hedge accounting and its influence on financial hedging: when the tail wags the dog
16 references·4 citing·38 second hopsampled
Hedge accounting and its influence on financial hedging: when the tail wags the dog (2011)Hedge accounting and its influence on fin…What Works in Securities Laws? (2006)What Works in Securities Laws?The economic implications of corporate financial reporting (2005)The economic implications of …Earnings management and investor protection: an international comparison (2003)Earnings management and inves…Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study (2003)Disclosure Practices, Enforce…Empirical research on accounting choice (2001)Empirical research on account…The Economic Consequences of Increased Disclosure (2000)The Economic Consequences of …The Economic Consequences of Increased Disclosure (1999)The Economic Consequences of …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Law and Finance (1998)Law and FinanceEarnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions. (1998)Earnings management and the u…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Risk Management: Coordinating Corporate Investment and Financing Policies (1993)Risk Management: Coordinating…Positive Accounting Theory: A Ten Year Perspective. (1990)Positive Accounting Theory: A…The Determinants of Firms' Hedging Policies (1985)The Determinants of Firms' He…Financial derivatives and bank risk: evidence from eighteen developed markets (2019)Financial derivatives and ban…Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness (2015)Derivatives disclosure in cor…How fair-value accounting can influence firm hedging (2012)How fair-value accounting can…Financial instruments in non-financial firms: what do we know? (2012)Financial instruments in non-…Positive Accounting Theory (1985)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Performance matched discretionary accrual measures (2005)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)On financial contracting (1979)Optimal capital structure under corporate and personal taxation (1980)The investment opportunity set and corporate financing, dividend, and compensation policies (1992)Managerial incentives and risk-taking☆ (2005)The relationship between corporate social responsibility and shareholder value: an empirical test of the risk management hypothesis (2008)The Problem of Social Cost (1960)Crime and Punishment: An Economic Approach (1968)Finance and Growth: Theory and Evidence (2004)Law, finance, and economic growth in China (2005)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The theory and practice of corporate finance: evidence from the field (2001)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)A Survey of Corporate Governance (1997)Corporate Ownership Around the World (1999)International Accounting Standards and Accounting Quality (2008)Determinants of corporate borrowing (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)The Cash Flow Sensitivity of Cash (2004)Why Do U.S. Firms Hold So Much More Cash than They Used To? (2009)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)
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References

  • 1998Law and Finance17,902 cited
  • 2005The economic implications of corporate financial reporting6,337 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1985The Determinants of Firms' Hedging Policies3,270 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 1993Risk Management: Coordinating Corporate Investment and Financing Policies2,897 cited
  • 2006What Works in Securities Laws?2,787 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited
  • 2000The Economic Consequences of Increased Disclosure2,369 cited
  • 1999The Economic Consequences of Increased Disclosure2,101 cited
  • 2001Empirical research on accounting choice1,764 cited
  • 1998Earnings management and the underperformance of seasoned equity offerings11We thank Brad Barber (the referee), Randy Beatty, Vic Bernard, K.C. Chan, Kent Daniel, M. DeFond, Laura Field, David Heike, Chuan Yang Hwang, Jonathan Karpoff, S.P. Kothari, Charles Lee, Wayne Mikkelson (the editor), Tim Opler, Krishna Palepu, K. Ramesh, Jay Ritter, Terry Shevlin, Doug Skinner, Sheridan Titman, Ross Watts, Jerry Zimmerman, and seminar participants at the University of California Finance and Accounting Conference (Davis, March 1995), the NBER Corporate Finance Conference (Boston, August 1995), the Center for Research in Security Prices Seminar (Chicago, October 1995), the American Finance Association Conference (San Francisco, 1996), the American Accounting Association Conference (Chicago, August 1996), the University of Michigan, and the University of Rochester for helpful comments and discussions.

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1,638 cited
  • 2003Disclosure Practices, Enforcement of Accounting Standards, and Analysts' Forecast Accuracy: An International Study1,266 cited
  • Cited by

    • 2012Financial instruments in non-financial firms: what do we know?37 cited
    • 2019Financial derivatives and bank risk: evidence from eighteen developed markets21 cited
    • 2015Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness21 cited
    • 2012How fair-value accounting can influence firm hedging17 cited