Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

The Interaction between Accrual Management and Hedging: Evidence from Oil and Gas Firms

16 references·11 citing·38 second hop

FromToDepth

this work references cited by second hop

References

1978Specification Tests in Econometrics18,788 cited
1995Detecting Earnings Management.6,532 cited
1985The Determinants of Firms' Hedging Policies3,270 cited
1979On financial contracting2,901 cited
1993Risk Management: Coordinating Corporate Investment and Financing Policies2,897 cited
1996Do Stock Prices Fully Reflect Information in Accruals and Cash Flows About Future Earnings?2,636 cited
1997Do Stock Prices Fully Reflect Information in Accruals and Cash Flows about Future Earnings?2,181 cited
1996The pricing of discretionary accruals1,662 cited
1971Some Statistical Models for Limited Dependent Variables with Application to the Demand for Durable Goods1,626 cited
1989Firm characteristics and analyst following1,535 cited
1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
1996Who Manages Risk? An Empirical Examination of Risk Management Practices in the Gold Mining Industry1,432 cited
1997Why Firms Use Currency Derivatives1,172 cited
1980Quarterly Dividend and Earnings Announcements and Stockholders' Returns: An Empirical Analysis1,137 cited
1988Evidence of Earnings Management from the Provision for Bad Debts

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

920 cited

1997Smoothing income in anticipation of future earnings913 cited

Cited by

2011Oil Risk Exposure: The Case of the U.S. Oil and Gas Sector134 cited
2018The interaction between accounting and real earnings management using simultaneous equation model with panel data49 cited
2014Financial Derivatives in Corporate Tax Avoidance: A Conceptual Perspective46 cited
2006Stock option compensation and the likelihood of meeting analysts' quarterly earnings targets43 cited
2011Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market41 cited
2012Earnings management, audit committee effectiveness and the role of blockholders ownership: Evidence from UK large firms35 cited
2010The Risk Management Role of Accounting Conservatism for Operating Cash Flows30 cited
2008The Agency Problems of Hedging and Earnings Management*29 cited
2014Board characteristics and financial reporting quality: evidence from Jordan23 cited
2008The Finitist Accountant19 cited
2009Does Hedging Increase Firm Value? Comparing Premia for Hedging 'Big' Versus 'Small' Risks19 cited