Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Alternative Investments Main Page |
Capital Markets Main Page
Bao, D., J. Choi, B. U. Kang and W. Lee. 2021. The effect of external audits: Evidence from voluntary audits of hedge funds. Accounting Horizons (December): 23-43.
Cassar, G. and J. Gerakos. 2010. Determinants of hedge fund internal controls and fees. The Accounting Review (November): 1887-1919.
Cassar, G. and J. Gerakos. 2017. Do risk management practices work? Evidence from hedge funds. Review of Accounting Studies 22(3): 1084-1121.
Cheng, C. S. A., H. H. Huang, Y. Li and J. Stanfield. 2012. The effect of hedge fund activism on corporate tax avoidance. The Accounting Review (September): 1493-1526.
Cheng, C. S. A., H. He Huang and Y. Li. 2015. Hedge fund intervention and accounting conservatism. Contemporary Accounting Research 32(1): 392-421.
De Figueiredo, R. J. P. Jr. and E. Rawley. 2011. Skill, luck, and the mutiproduct firm: Evidence from hedge funds. Management Science (November): 1963-1978.
Dinh, T. and B. Seitz. 2020. The information content of hedge accounting - Evidence from the European banking industry. Journal of International Accounting Research 19(2): 91-115.
Evans, T. G., S. Atkinson and C. H. Cho. 2005. Hedge fund investing. Journal of Accountancy (February): 52-57.
Honigsberg, C. 2019. Hedge fund regulation and fund governance: Evidence on the effects of mandatory disclosure rules. Journal of Accounting Research (September): 845-888.
Journal of Accountancy. 2017. FASB standard aims to simplify hedge accounting. Journal of Accountancy (November): 10.
Journal of Accountancy. 2021. FASB proposes hedge accounting changes. Journal of Accountancy (July): 7.
Kanodia, C. 1999. Discussion of “Comparing alternative hedge accounting standards: Shareholders' perspective”. Review of Accounting Studies 4(3-4): 293-297.
Kawaller, I. G. 2012. Disclosures on derivatives and hedging transactions: A review of best practices. The CPA Journal (October): 38-39.
Kawaller, I. G. 2018. Update on hedge accounting rules: FASB addresses effectiveness concerns. The CPA Journal (March): 60-62.
Makar, S., L. Wang and P. Alam. 2013. The mixed attribute model in SFAS 133 cash flow hedge accounting: Implications for market pricing. Review of Accounting Studies 18(1): 66-94.
Melumad, N. D., G. Weyns and A. Ziv. 1999. Comparing alternative hedge accounting standards: Shareholders' perspective. Review of Accounting Studies 4(3-4): 265-292.
Murphy, M. L. 2020. Hedge accounting may be more beneficial after FASB's changes. Journal of Accountancy (June): 26-29, 31-32.
Panaretou, A., M. B. Shackleton and P. A. Taylor. 2013. Corporate risk management and hedge accounting. Contemporary Accounting Research 30(1): 116-139.
Poniachek, H. 2008. Valuation of hedge funds. The CPA Journal (September): 26-29.
Rambo, R. G. 2019. Hedges of recognized foreign currency - Denominated assets and liabilities. The CPA Journal (August): 54-58.
Ryan, S. G., R. H. Herz, T. E. Iannaconi, L. A. Maines, K. G. Palepu, K. Schipper, C. M. Schrand, D. J. Skinner and L. Vincent. 2002. AAA Financial Accounting Standards Committee: Recommendations on hedge accounting and accounting for transfers of financial instruments. Accounting Horizons (March): 81-93.
Smith, P. A. and M. J. Kohlbeck. 2008. Accounting for derivatives and hedging activities: Comparison of cash flow versus fair value hedge accounting. Issues in Accounting Education (February): 103-117.
Strategic Finance. 2018. Survey: Hedge accounting. Strategic Finance (November): 11.
Strauss, N. 2019. Financial instruments. The CPA Journal (August): 44-47. (Panel discussion: Credit loss standard, derivatives and hedging, equity investments, fair value of a company's debt, fair value disclosure for non-public companies).
The CPA Journal. 2016. The first annual NYSSCPA hedge fund roundtable sustainability investment leadership conference. The CPA Journal (June): 18-19.
The CPA Journal. 2017. Sustainability assurance: Creating value through integrated thinking: The second annual NYSSCPA-Hedge Fund Roundtable Sustainability Investment Leadership Conference. The CPA Journal (July): 24-25.
VanDenburgh, W. M. 2013. Advising individuals on hedge fund investments. The CPA Journal (September): 36-43.
Wunder, H. F. 2014. Essential tax aspects of hedge fund investments. The CPA Journal (September): 34-39.