Effect of Derivative Accounting Rules on Corporate Risk-Management Behavior

The economic implications of corporate financial reporting

John R. Graham, Campbell R. Harvey, Shiva Rajgopal · Journal of Accounting and Economics · 2005 · 6.5K citations

Corporate Financial Reporting, Business, Financial Statement +3

The Determinants of Firms' Hedging Policies

Clifford W. Smith, René M. Stulz · Journal of Financial and Quantitative Analysis · 1985 · 3.3K citations

Hedging Policies, Positive Theory, Corporate Taxation +15

The Economic Implications of Corporate Financial Reporting

John R. Graham, Campbell R. Harvey, Shivaram Rajgopal · SSRN Electronic Journal · 2005 · 2.2K citations · Full text

Corporate Financial Reporting, Business, Financial Statement +3

Estimating the Value of Employee Stock Option Portfolios and Their Sensitivities to Price and Volatility

John E. Core, Wayne R. Guay · Journal of Accounting Research · 2002 · 1.8K citations

Volatility Modeling, Portfolio Management, Portfolio Choice +20

The pricing of discretionary accruals

K.R. Subramanyam · Journal of Accounting and Economics · 1996 · 1.7K citations

Dynamic Pricing, Accounting, Business +4