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Why firms issue callable bonds : hedging investment uncertainty

Chen, Zhaohui; Mao, Connie X.; Wang, Yong - In: The journal of corporate finance : contracting, … 16 (2010) 4, pp. 588-607

Persistent link: https://www.econbiz.de/10008649196

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

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Corporate risk management under information asymmetry

Choi, Jongmoo Jay; Mao, Connie X.; Upadhyay, Arun D. - In: Journal of business finance & accounting : JBFA 40 (2013) 1/2, pp. 239-270

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Earnings Management and Derivative Hedging with Fair Valuation : Evidence from the Effects of FAS 133

Choi, Jongmoo Jay - 2016

Barton (2001) and Pincus and Rajgopal (2002) show that earnings management through discretionary accruals and derivative hedging are partial substitutes in smoothing earnings before 1999. In this study, we investigate whether FAS 133 regarding hedge accounting in 2000 has influenced the relative...

Persistent link: https://www.econbiz.de/10013006556

Derivatives-hedging, risk allocation and the cost of debt : evidence from bank holding companies

Deng, Saiying; Elyasiani, Elyas; Mao, Connie X. - In: The quarterly review of economics and finance : journal … 65 (2017), pp. 114-127

Persistent link: https://www.econbiz.de/10011792467