SSRN Electronic Journal · 2008 · 42 citations · 37 references
BusinessEconomicsFinanceBankingCorporate FinanceFinancial EconomicsFinancial ReportingFinancial RiskEarnings Volatility Under Fair Value AccountingFair Value OptionFirm Value EffectsHedge Accounting ReportingUnrealized LossesUnrealized ReturnsValue Relevance Of Earnings
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The Economic Implications of Corporate Financial Reporting
John R. Graham, Campbell R. Harvey, Shivaram Rajgopal · SSRN Electronic Journal · 2005 · 2.2K citations · Full text
Business, Accountancy, Accounting +17
Management's Incentives to Avoid Negative Earnings Surprises
Dawn A. Matsumoto · The Accounting Review · 2002 · 1.7K citations
Business, Accountancy, Accounting +16