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Effect of SEC Financial Reporting Release No. 48 on Derivative and Market Risk Disclosures

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2001SEC Market Risk Disclosures: Implications for Judgment and Decision Making130 cited
2005Foreign exchange risk exposure: Survey and suggestions125 cited
2013The usefulness of firm risk disclosures under different firm riskiness, investor-interest, and market conditions: New evidence from Finland123 cited
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2019A review of derivatives research in accounting and suggestions for future work

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73 cited

2002Information asymmetry in disclosure of foreign exchange risk management: can regulation be effective?71 cited

2004Accounting for derivatives: An evaluation of reporting practice by UK banks62 cited

2007Public Disclosure, Risk, and Performance at Bank Holding Companies62 cited

2008Disclosing elements of disclosure: a test of legitimacy theory and company ethics57 cited

2014(Un)useful risk disclosure: explanations from the Italian banks56 cited