This study provides evidence that hedge accounting information under Statement of Financial Accounting Standards (SFAS) 133, Accounting for Derivative Instruments and Hedging Activities, is related to rivals’ market entry decisions. Documenting accounting information’s relevance to...

This study provides evidence that hedge accounting information under SFAS No. 133 is related to rivals' entry decisions. Using detailed U.S. airline-industry data, I find that potential entrants are less likely to enter routes in which incumbents report higher accumulated other comprehensive...

This study provides evidence concerning the significance of assessing operational control risks as part of an integrative evaluation of internal controls. We examine whether operational control weaknesses can be used as cues to potential unreported financial reporting control weaknesses, and in...

Accounting studies routinely encounter observations taking on extreme values. Such observations can influence statistical estimates (coefficient) and inferences. Our survey of the accounting literature documents that the two most common approaches used to address influential observations are...

Social network analysis (SNA) shifts the focus from individuals and organizations in isolation to their environment and the connections around them, making it a useful tool to investigate the underlying mechanisms of corporate decisions. In this article we systematically summarize SNA research...