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Earnings management and derivative hedging with fair valuation : evidence from the effects of FAS 133
Choe, Chong-mu; Mao, Connie X.; Upadhyay, Arun D. - In: The accounting review : a publication of the American … 90 (2015) 4, pp. 1437-1467
Persistent link: https://www.econbiz.de/10011337678
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The spillover effect of consolidating securitization entities on small business lending
Dou, Yiwei - In: The accounting review : a publication of the American … 96 (2021) 5, pp. 207-229
Persistent link: https://www.econbiz.de/10012643671
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Contracting with controllable risk
Armstrong, Christopher; Glaeser, Stephen A.; Huang, Sterling - In: The accounting review : a publication of the American … 97 (2022) 4, pp. 27-50
Persistent link: https://www.econbiz.de/10013384350
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Asset securitization, securitization recourse, and information uncertainty
Cheng, Mei; Dhaliwal, Dan S.; Neamtiu, Monica - In: The accounting review : a publication of the American … 86 (2011) 2, pp. 541-568
Persistent link: https://www.econbiz.de/10008989553
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Effects of SFAS 133 on the risk relevance of accounting measures of banks' derivative exposures
Ahmed, Anwer S.; Kilic, Emre; Lobo, Gerald J. - In: The accounting review : a publication of the American … 86 (2011) 3, pp. 769-804
Persistent link: https://www.econbiz.de/10009156982
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Hedging executive compensation risk through investment banks
Dye, Ronald A.; Sridhar, Sri S. - In: The accounting review : a publication of the American … 91 (2016) 4, pp. 1109-1138
Persistent link: https://www.econbiz.de/10011520915
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R 2 and idiosyncratic risk are not interchangeable
Li, Bin; Rajgopal, Shivaram; Venkatachalam, Mohan - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2261-2295
Persistent link: https://www.econbiz.de/10010469131
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Does intent modify risk-based auditing?
Kachelmeier, Steven J.; Majors, Tracie; Williamson, … - In: The accounting review : a publication of the American … 89 (2014) 6, pp. 2181-2201
Persistent link: https://www.econbiz.de/10010469139
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Risk-based auditing, strategic prompts, and auditor sensitivity to the strategic risk of fraud
Bowlin, Kendall - In: The accounting review : a publication of the American … 86 (2011) 4, pp. 1231-1253
Persistent link: https://www.econbiz.de/10009297057
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The role of subjectivity in mitigating incentive contracting risks
Lillis, Anne M.; Malina, Mary A.; Mundy, Julia - In: The accounting review : a publication of the American … 97 (2022) 1, pp. 365-388
Persistent link: https://www.econbiz.de/10013161605