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Effect of derivative accounting rules on corporate risk-management behavior

Citations

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Cited by:

  1. Kang, Chang-Mo & Kim, Donghyun, 2022. "Risk management transparency and compensation," Journal of Corporate Finance, Elsevier, vol. 75(C).
  2. Yilin Luo & Chenkai Ni & James Thewissen, 2024. "Currency flotation and dividend policies: Evidence from China's central parity reform," Financial Management, Financial Management Association International, vol. 53(1), pages 145-174, March.
  3. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Post-Print hal-00691040, HAL.
  4. Su, Kun & Zhang, Miaomiao & Liu, Chengyun, 2022. "Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).
  5. Manh Cuong Nguyen & Viet Anh Dang & Tri Tri Nguyen, 2023. "The transfer of risk taking along the supply chain," Review of Quantitative Finance and Accounting, Springer, vol. 61(4), pages 1341-1378, November.
  6. Ching-Lung Chen & Hung-Shu Fan & Ya-Ming Yang, 2014. "The effects of corporate governance and accounting rule changes on derivatives usage," Review of Derivatives Research, Springer, vol. 17(3), pages 323-353, October.
  7. Teklay, Belaynesh & Yu, Wei & Zhu, Keying, 2024. "The effect of superstitious beliefs on corporate investment efficiency: evidence from China," International Review of Economics & Finance, Elsevier, vol. 92(C), pages 1434-1447.
  8. Krapl, Alain & Salyer, Robert, 2017. "The effects of fair value reporting on corporate foreign exchange exposures," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 215-238.
  9. Alipour, Ali & Yaprak, Attila, 2022. "Indulgence and risk-taking behavior of firms: Direct and interactive influences," Journal of International Management, Elsevier, vol. 28(2).
  10. Guanming He & Helen Mengbing Ren, 2024. "Derivative disclosures and managerial opportunism," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 44(3), pages 384-419, March.
  11. Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu, 2016. "Accounting-based downside risk, cost of capital, and the macroeconomy," Review of Accounting Studies, Springer, vol. 21(1), pages 1-36, March.
  12. Jeremy Michels, 2017. "Disclosure Versus Recognition: Inferences from Subsequent Events," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 3-34, March.
  13. Leif Beisland & Dennis Frestad, 2013. "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, vol. 16(2), pages 193-217, July.
  14. Xiaohui Chen & Wen Chen & Xiaoxiang Wang, 2024. "Regional carbon efficiency and corporate risk-taking," Economic Change and Restructuring, Springer, vol. 57(3), pages 1-30, June.
  15. Nguyen-Quynh-Nhu Ngo & Cam-Nguyen Nguyen & Nguyen-Nhu-Ngoc Ngo & Thanh-Khang Nguyen, 2024. "The influence of firm life cycle on firm risk-taking: evidence of Vietnam," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 71(3), pages 691-726, September.
  16. Affaf Asghar Butt & Main Sajid Nazir & Hamera Arshad & Aamer Shahzad, 2018. "Corporate Derivatives and Ownership Concentration: Empirical Evidence of Non-Financial Firms Listed on Pakistan Stock Exchange," JRFM, MDPI, vol. 11(3), pages 1-15, June.
  17. Erasmo Giambona & John R. Graham & Campbell R. Harvey & Gordon M. Bodnar, 2018. "The Theory and Practice of Corporate Risk Management: Evidence from the Field," Financial Management, Financial Management Association International, vol. 47(4), pages 783-832, December.
  18. Jun Cai & Yiyi Qin & Anxing Wang, 2018. "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," Advances in Decision Sciences, Asia University, Taiwan, vol. 22(1), pages 137-179, December.
  19. Andreas Hecht, 2021. "The role of managerial characteristics in FX risk management: Who increases risk?," Review of Managerial Science, Springer, vol. 15(8), pages 2377-2406, November.
  20. Hong V. Nguyen, 2018. "Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 471-491, July.
  21. Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2024. "A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income," LSE Research Online Documents on Economics 124405, London School of Economics and Political Science, LSE Library.
  22. Veliota Drakopoulou, 2016. "The Earnings Smoothing Management Philosophy of BHCs in the SFAS -133 Framework," Accounting and Finance Research, Sciedu Press, vol. 5(3), pages 1-64, August.
  23. Linda Hughen, 2010. "When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(9‐10), pages 1027-1056, November.
  24. Jan Novotný, 2014. "Portfolio Hedging and Earnings Management [Portfoliové zajištění a řízení zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 84-93.
  25. Xu, Weidong & Huang, Wenxuan & Li, Donghui, 2024. "Climate risk and investment efficiency," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 92(C).
  26. Anantharaman, Divya & Chuk, Elizabeth & Kamath, Saipriya, 2021. "Location, location, location! Real effects from the mandated removal of pension expected return from operating income," LSE Research Online Documents on Economics 108931, London School of Economics and Political Science, LSE Library.
  27. Hui-Wen Hsu, 2017. "Fair Value Information and Risk Management: the Moderating Effect of Corporate Governance," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 7(4), pages 1-4.
  28. Ahmad Ahmadpour Kasgari & Seyyed Hasan Salehnezhad & Fatemeh Ebadi, 2013. "A Review of Bankruptcy and its Prediction," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 274-277, October.
  29. Hairston, Stephanie A. & Brooks, Marcus R., 2019. "Derivative accounting and financial reporting quality: A review of the literature," Advances in accounting, Elsevier, vol. 44(C), pages 81-94.
  30. Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki, 2016. "Economic consequences of changes in the lease accounting standard: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 73-88.
  31. Abiot Tessema, 2018. "Earnings smoothing and CEO cash bonus compensation: the role of mandatory derivatives disclosure policy," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 15(2), pages 115-127, May.
  32. Chaudhry, Neeru & Gupta, Aastha, 2023. "Do derivatives benefit shareholders? Evidence from India," Finance Research Letters, Elsevier, vol. 55(PB).
  33. Huian Maria Carmen, 2012. "Accounting for Financial Assets and Financial Liabilities According to IFRS 9," Scientific Annals of Economics and Business, Sciendo, vol. 59(1), pages 27-47, July.
  34. Huimin Guo & Zheyao Pan & Gary Gang Tian, 2021. "State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 1092-1133, May.
  35. Doan Van Dinh & Guangming Gong, 2013. "How are Derivative Accounting Applied for Hedging Activities?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 72-90, October.
  36. Dennis Frestad, 2018. "Managing earnings risk under SFAS 133/IAS 39: the case of cash flow hedges," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 159-197, July.
  37. Ulf Mohrmann & Jan Riepe, 2019. "The link between the share of banks’ Level 3 assets and their default risk and default costs," Review of Quantitative Finance and Accounting, Springer, vol. 52(4), pages 1163-1189, May.
  38. Wei Chen & Hun‐Tong Tan & Elaine Ying Wang, 2013. "Fair Value Accounting and Managers' Hedging Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 51(1), pages 67-103, March.
  39. Shao, Lili & Shao, Jun & Sun, Zheng & Xu, Huaxin, 2019. "Hedging, speculation, and risk management effect of commodity futures: Evidence from firm voluntary disclosures," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
  40. Zeidan, Rodrigo & Müllner, Jakob, 2015. "Firm, market and top management antecedents of speculation: Lessons for corporate governance," Journal of Multinational Financial Management, Elsevier, vol. 32, pages 42-58.
  41. Campbell, John L. & Mauler, Landon M. & Pierce, Spencer R., 2019. "A review of derivatives research in accounting and suggestions for future work," Journal of Accounting Literature, Elsevier, vol. 42(C), pages 44-60.
  42. Thomas D. Steffen, 2022. "The Information Asymmetry Effects of Expanded Disclosures About Derivative and Hedging Activities," Management Science, INFORMS, vol. 68(8), pages 6298-6325, August.
  43. Li, Kai & Griffin, Dale & Yue, Heng & Zhao, Longkai, 2013. "How does culture influence corporate risk-taking?," Journal of Corporate Finance, Elsevier, vol. 23(C), pages 1-22.
  44. Sriya Anbil & Alessio Saretto & Heather Tookes, 2016. "Does Hedging with Derivatives Reduce the Market's Perception of Credit Risk?," Finance and Economics Discussion Series 2016-100, Board of Governors of the Federal Reserve System (U.S.).
  45. Ricardo Santos & Samuel Pereira & Elísio Brandão, 2016. "Transfer Pricing Aggressiveness And Financial Derivatives Practices: Empirical Evidences From United Kingdom," FEP Working Papers 583, Universidade do Porto, Faculdade de Economia do Porto.
  46. Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
  47. Maria Giuseppina Bruna & Rey Dang & Marie-José Scotto & Aymen Ammari, 2019. "Does board gender diversity affect firm risk-taking? Evidence from the French stock market," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(4), pages 915-938, December.
  48. Guanming He & Helen Mengbing Ren & Richard Taffler, 2022. "Do enhanced derivative disclosures work? An informational perspective," Journal of Futures Markets, John Wiley & Sons, Ltd., vol. 42(1), pages 24-60, January.
  49. Shen, Zhe & Sowahfio Sowah, Joseph & Li, Shan, 2022. "Societal trust and corporate risk-taking: International evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 76(C).
  50. Doan Van Dinh & Guangming Gong, 2013. "Applied Financial Mathematical Model for Derivative Instruments and Hedging Exchange Rate," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(4), pages 254-273, October.
  51. Bernard Gumb & Philippe Dupuy & Stéphane Jaumier, 2012. "De L'Impact Des Normes Comptables Sur Le Comportement Des Managers : Le Cas Des Trésoriers D'Entreprise," Grenoble Ecole de Management (Post-Print) hal-00691040, HAL.
  52. Ahsan Habib & Mostafa Monzur Hasan, 2017. "Firm life cycle, corporate risk-taking and investor sentiment," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 57(2), pages 465-497, June.
  53. Donohoe, Michael P., 2015. "The economic effects of financial derivatives on corporate tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 1-24.
  54. Sophia I-Ling Wang, 2018. "Bank External Financing and Early Adoption of SFAS 133," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 21(03), pages 1-40, September.
  55. Lim, Siew Hoon & Turner, Peter A., 2016. "Airline Fuel Hedging: Do Hedge Horizon and Contract Maturity Matter?," Journal of the Transportation Research Forum, Transportation Research Forum, vol. 55(1), April.
  56. Allayannis, George & Lel, Ugur & Miller, Darius P., 2012. "The use of foreign currency derivatives, corporate governance, and firm value around the world," Journal of International Economics, Elsevier, vol. 87(1), pages 65-79.
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