This paper provides a review of research on financial derivatives, with an emphasis on and
comprehensive coverage of research published in 15 top accounting journals from 1996 to …

Donors to major universities have increasingly questioned the amount of money spent to
produce academic research, perhaps due to its link (or lack thereof) to practice. Indeed, not …

We use the voluntary nature of supply chain information disclosure in China's stock market,
including both major customers and suppliers information, to study the determinants and …

This paper presents a costly voluntary disclosure model in which the information quality of a
signal about a firm's future cash flow is unknown, where the information quality, also called …

We investigate the effects of hedge accounting usage on firms' level of capital investment.
Analyzing a set of 286 public firms in the European Union during the period 2016–2019, our …

Based on hand-collected data of financial derivatives in listed firms of China, this paper
discusses the impact of derivative usage on capital expenditures in emerging markets. It is …

We investigate regulatory actions in response to violations of mandatory derivatives
disclosure rules (SFAS 161) and the outcomes of these regulatory interventions using a …

We use the voluntary nature of supply chain information disclosure in China's stock market,
including both major customers and suppliers information, to study the determinants and …

This paper investigates the impact of derivatives use on firms' debt capacity based on
Chinese listed firms. It is found that derivatives usage is significantly negatively associated …

This paper examines whether firms use selective hedging strategies to meet management
earnings forecasts. Selective hedging is speculation and allows managers to incorporate …