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Does Fair Value Reporting Affect Risk Management? International Survey Evidence

Author

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  • Karl V. Lins
  • Henri Servaes
  • Ane Tamayo

Abstract

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Suggested Citation

  • Karl V. Lins & Henri Servaes & Ane Tamayo, 2011. "Does Fair Value Reporting Affect Risk Management? International Survey Evidence," Financial Management, Financial Management Association International, vol. 40(3), pages 525-551, September.
    • Handle: RePEc:bla:finmgt:v:40:y:2011:i:3:p:525-551
    DOI: j.1755-053X.2011.01152.x
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    Citations

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    Cited by:

    1. Leif Beisland & Dennis Frestad, 2013. "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, vol. 16(2), pages 193-217, July.
    2. Hui-Wen Hsu, 2017. "Fair Value Information and Risk Management: the Moderating Effect of Corporate Governance," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 7(4), pages 1-4.
    3. Henry Okwo & Charity Ezenwakwelu & Anthony Igwe & Benedict Imhanrenialena, 2019. "Firm Size and Age mediating the Firm Survival-Hedging Effect: Hayes’ 3-Way Parallel Approach," Sustainability, MDPI, vol. 11(3), pages 1-17, February.
    4. Dennis Frestad, 2018. "Managing earnings risk under SFAS 133/IAS 39: the case of cash flow hedges," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 159-197, July.
    5. Bartram, Söhnke M., 2019. "Corporate hedging and speculation with derivatives," Journal of Corporate Finance, Elsevier, vol. 57(C), pages 9-34.
    6. Allayannis, George & Lel, Ugur & Miller, Darius P., 2012. "The use of foreign currency derivatives, corporate governance, and firm value around the world," Journal of International Economics, Elsevier, vol. 87(1), pages 65-79.
    7. Krapl, Alain & Salyer, Robert, 2017. "The effects of fair value reporting on corporate foreign exchange exposures," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 215-238.
    8. Spears, Taylor C., 2018. "The Price of an Uncertain Promise: Fair Value Accounting and the Shaping of Bank Counterparty Risk Valuation Practices," SocArXiv kcja3, Center for Open Science.
    9. Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
    10. Bernadette Minton & René Stulz & Rohan Williamson, 2009. "How Much Do Banks Use Credit Derivatives to Hedge Loans?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 35(1), pages 1-31, February.
    11. Hoang, Daniel & Ruckes, Martin, 2017. "Corporate risk management, product market competition, and disclosure," Journal of Financial Intermediation, Elsevier, vol. 30(C), pages 107-121.
    12. Aabo, Tom & Ploeen, Rasmus, 2014. "The German humpback: Internationalization and foreign exchange hedging," Journal of Multinational Financial Management, Elsevier, vol. 27(C), pages 114-129.
    13. Tom Aabo & Marianna Andryeyeva Hansen & Yaz Gulnur Muradoglu, 2015. "Foreign Debt Usage in Non†Financial Firms: a Horse Race between Operating and Accounting Exposure Hedging," European Financial Management, European Financial Management Association, vol. 21(3), pages 590-611, June.

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