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Contributing Authors 
JAMES N. BODURTHA, JR. The McDonough School of Business, Georgetown University, Washington, USA
WEI LI Department of Accounting, Washington State University
WILLIAM W. STAMMERJOHAN School of Professional Accountancy, Louisiana Tech University, Ruston, LA, USA
ANGELIKA C. HAILER Hamburg University of Science and Technology, Hamburg, Germany
SIEGFRIED M. RUMP Hamburg University of Science and Technology, Hamburg, Germany
YAN WU Wilfrid Laurier University, Waterloo, ON, Canada
ROBERT A. JONES Simon Fraser University, Burnaby, BC, Canada
DAVINDER K. MALHOTRA Philadelphia University, PA, USA
MUKESH CHAUDHRY Indiana University of Pennsylvania, Indiana, PA 15705, USA
VIVEK BHARGAVA Alcorn State University, Natchez, MS, USA
SOFIANE ABOURA Paris Graduate School of Management, Paris, France
KIT PONG WONG School of Economics and Finance, University of Hong Kong, China
KIYOHITO UTSUNOMIYA Research and Statistics Department, Bank of Japan
and Hitotsubashi University, Japan
SUE HARDING Standard & Poor’s, London, UK
ARNAUD DE TOYTOT Standard & Poor’s, Paris, France
EMMANUEL DUBOIS PELERIN Standard & Poor’s, Paris, France
ROB JONES Standard & Poor’s, London, UK
MARIA LEMOS Standard & Poor’s, London, UK

Vol. 2, No. 1 (March 2005)

EDITORIAL
DIVERGENT FAS–133 AND IAS–39 INTEREST RATE RISK HEDGE EFFECTIVENESS: PROBLEM AND REMEDIES

Author(s): JAMES N. BODURTHA, JR., The McDonough School of Business, Georgetown University, Old North 313, 37th & 0 Streets, NW, Washington, DC 20057, USA

 

EMPIRICAL ANALYSIS OF EFFECTS OF SFAS NO. 133 ON DERIVATIVE USE AND EARNINGS SMOOTHING

Author(s): WEI LI (Corresponding author), Department of Accounting, Washington State University, PO Box 4729, Pullman, WA 99164-4729, USA
WILLIAM W. STAMMERJOHAN, School of Professional Accountancy, Louisiana Tech University, Ruston, LA 71272–0001, USA

 

EVALUATION OF HEDGE EFFECTIVENESS TESTS

Author(s): ANGELIKA C. HAILER (Corresponding author), Institute for Computer Science III, Hamburg University of Science and Technology, Schwarzenbergstr. 95, D 21073 Hamburg, Germany
SIEGFRIED M. RUMP, Institute for Computer Science III, Hamburg University of Science and Technology, Schwarzenbergstr. 95, D 21073 Hamburg, Germany

 

VALUING EMPLOYEE STOCK OPTIONS WITH EXOGENOUS AND ENDOGENOUS EARLY EXERCISE

Author(s): YAN WU (Corresponding author) School of Business and Economics, Wilfrid Laurier University, Waterloo, ON, N2M 3C5, Canada
ROBERT A. JONES, Department of Economics, Simon Fraser University, Burnaby, BC, V5A 1S6, Canada

 

STRUCTURAL RELATIONSHIPS BETWEEN SEMIANNUAL AND ANNUAL SWAP RATES

Author(s): DAVINDER K. MALHOTRA (Corresponding author), Philadelphia University, School House Lane and Henry Avenue, Philadelphia, PA 19144–5497, USA
MUKESH CHAUDHRY, Indiana University of Pennsylvania, 1011 South Drive, Indiana, PA 15705, USA
VIVEK BHARGAVA, Alcorn State University, MBA Program, 15 Campus Drive, Natchez, MS 39120, USA

 

PRICING CAC 40 INDEX OPTIONS WITH STOCHASTIC VOLATILITY

Author(s): SOFIANE ABOURA, Paris Graduate School of Management, 25 rue Saint Ambroise, 75011 Paris, France

 

OPERATING LEVERAGE AND THE INTERACTION BETWEEN ABANDONMENT OPTIONS AND EXOTIC HEDGING

Author(s): KIT PONG WONG, School of Economics and Finance, University of Hong Kong, Pokfulam Road, Hong Kong, China

 

EMPLOYEE STOCK OPTIONS IN JAPAN: DETERMINANTS OF THEIR ISSUANCE, THEIR POTENTIAL IMPACT ON CORPORATE PROFITS, AND THEIR ASSOCIATION WITH STOCK PRICES

Author(s): KIYOHITO UTSUNOMIYA, Currently, Research and Statistics Department, Bank of Japan, 2–1–1 Hongoku–cho, Nihonbashi, Chuo–ku, Tokyo, 103–8600, Japan. Institute of Economic Research, Hitotsubashi University, Japan

 

INDUSTRY PERSPECTIVE

TRANSITION WITHOUT TEARS: A FIVE–POINT PLAN FOR IFRS DISCLOSURE FROM STANDARD & POOR’S RATINGS SERVICE

Author(s): SUE HARDING (Corresponding author), Standard & Poor’s, London, UK
ARNAUD DE TOYTOT, Standard & Poor’s, Paris, France
EMMANUEL DUBOIS PELERIN Standard & Poor’s, Paris, France
ROB JONES, Standard & Poor’s, London, UK
MARIA LEMOS, Standard & Poor’s, London, UK

 

BOOK REVIEW

Title: "Derivatives Accounting and Risk Management: Key Concepts and the Impact of IAS 39", Edited by Hyun Song Shin

Author(s): Mamouda Mbemap