Research on Accounting Issues of Derivative Financial Instruments under Network Conditions

ACCOUNTING FOR FINANCIAL INSTRUMENTS FOR BANKS Joint Working Group of Banking Associations on Financial Instruments

The Role of Financial Instruments and Derivatives Disclosure on the Excess Return and Company Value Based on Iran Accounting Standards

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and inst...

Analytics in empirical/archival financial accounting research

In this article, we describe proven and exciting new analytics for testing hypotheses using empirical/ archival financial accounting data. Our study seeks to (1) inform business professionals about state-of-the-art methods and evidence from accounting research and (2) trigger academics to pursue new creative cross-disciplinary research in business, economics, law, and related social science fie...

Derivative financial instruments and nonprofit health care providers.

This article examines the extent of derivative financial instrument use among US nonprofit health systems and the impact of these financial instruments on their cash flows, reported operating results, and financial risks. Our examination is conducted through a case study of New Jersey hospitals and health systems. We review the existing literature on interest rate derivative instruments and US ...

A selective critical review of financial accounting research

This essay provides a selective critical review of the financial accounting literature focusing primarily on accounting valuation including implied costs of equity capital, empirical accounting proxies, and frictions in accounting theory. In the opinion of this author, accounting research in these areas is often too complacent, suffering from a lack of critical reasoning. Complacency distorts r...