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A review of derivatives research in accounting and suggestions for future work

Author

Listed:
  • John L. Campbell
  • Landon M. Mauler
  • Spencer R. Pierce

Abstract

Keywords: Derivatives, Hedging, Hedge accounting, Risk management

Suggested Citation

  • John L. Campbell & Landon M. Mauler & Spencer R. Pierce, 2019. "A review of derivatives research in accounting and suggestions for future work," Journal of Accounting Literature, Emerald Group Publishing Limited, vol. 42(1), pages 44-60, February.
    • Handle: RePEc:eme:jalpps:j.acclit.2019.02.001
    DOI: 10.1016/j.acclit.2019.02.001
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    Citations

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    Cited by:

    1. Bobur Nasriddinov & Wang Guosong & Sinbad Kurbonov & Batirbek Artikbaev, 2026. "Linking ESG Performance to Corporate Value in China’s Equity Market," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 10(15), pages 416-428, January.
    2. Kreß, Andreas & Eierle, Brigitte & Hartlieb, Sven & Mazzi, Francesco, 2025. "Hedge accounting and firms’ future investment spending," Finance Research Letters, Elsevier, vol. 72(C).
    3. Huimin Guo & Zheyao Pan & Gary Gang Tian, 2021. "State ownership and the risk‐reducing effect of corporate derivative use: Evidence from China," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 48(5-6), pages 1092-1133, May.
    4. Guo, Huimin & Pan, Zheyao & Tian, Gary, 2024. "Shareholders' political hierarchy and regulatory enforcement: Evidence from corporate risk management," The British Accounting Review, Elsevier, vol. 56(6).
    5. Jed J. Neilson & K. Philip Wang & Christopher D. Williams & Biqin Xie, 2024. "Offsetable Derivatives and Investor Risk Assessment," Management Science, INFORMS, vol. 70(5), pages 2779-2798, May.
    6. Shen, Haomin & Cheng, Xiaoke & Ouyang, Caiyue & Li, Ya & Chan, Kam C., 2022. "Does share pledging affect firms' use of derivatives? Evidence from China," Emerging Markets Review, Elsevier, vol. 50(C).
    7. Han Jin & Beverly B. Marshall, 2024. "Shedding light on foreign currency cash flow hedges: transparency and the hedging decision," Review of Quantitative Finance and Accounting, Springer, vol. 63(2), pages 397-432, August.
    8. Brigitte Eierle & Sven Hartlieb & Andreas Kress & Francesco Mazzi, 2021. "Hedge Accounting and Firms’ Future Investment Spending," Working Papers - Business wp2021_01.rdf, Universita' degli Studi di Firenze, Dipartimento di Scienze per l'Economia e l'Impresa.
    9. Miaomiao Zhang & Kun Su & Chengyun Liu & Senliulu Fu, 2026. "Financial derivatives usage and stock price crash risk: evidence from the Chinese emerging market," Review of Derivatives Research, Springer, vol. 29(1), pages 1-52, December.
    10. Zhang, Guiling & Lou, Xu & Yan, Danliang & Xu, Hui, 2025. "Derivatives use and analysts’ forecasts: new evidence on the mechanisms from China," International Review of Economics & Finance, Elsevier, vol. 100(C).
    11. Alessandra Allini & Marco Maffei & Rosalinda Santonastaso & Flavio Spagnuolo, 2025. "Hedge accounting usage and capital investment: European evidence under IFRS requirements," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 29(2), pages 319-353, June.
    12. Johannes Thesing & Patrick Velte, 2021. "Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator," Journal of Business Economics, Springer, vol. 91(7), pages 965-1004, September.
    13. Su, Kun & Zhang, Miaomiao & Liu, Chengyun, 2022. "Financial derivatives, analyst forecasts, and stock price synchronicity: Evidence from an emerging market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 81(C).

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