Ahmed A. S., 2006, Accounting review, 81, 567, 10.2308/accr.2006.81.3.567
Allayannis G., 2001, Review of financial studies, 14, 243, 10.1093/rfs/14.1.243
Barth M. E., 1994, Accounting review, 69, 1, 10.2308/TAR-2019-0521
Barth M. E., 2004, Market discipline across countries and industries, 323
Barth M. E., 2006, Accounting horizons, 20, 271, 10.2308/acch.2006.20.3.271
Barth M. E., 2010, Journal of accounting and economics, 49, 26, 10.1016/j.jacceco.2009.10.001
Barth M. E., 1995, Journal of banking & finance, 19, 577, 10.1016/0378-4266(94)00141-O
Barth M. E., 1996, Accounting review, 71, 513
Barth M. E., 2001, Journal of accounting and economics, 31, 77, 10.1016/S0165-4101(01)00019-2
Barton J., 2001, Accounting review, 76, 1, 10.2308/accr.2001.76.1.1
Bartram S. M., 2009, Financial management, 38, 185, 10.1111/j.1755-053X.2009.01033.x
Bates T. W., 2009, Journal of finance, 64, 1985, 10.1111/j.1540-6261.2009.01492.x
Black F., 1973, Journal of political economy, 81, 637, 10.1086/260062
Bleck A., 2007, Journal of accounting research, 45, 229, 10.1111/j.1475-679X.2007.00231.x
Bodnar G. M., 1999, Journal of international financial management and accounting, 10, 153, 10.1111/1467-646X.00049
Bodnar G. M., 1996, Financial management, 25, 113, 10.2307/3665595
Bonham M., 2010, International GAAP 2010
CFA, 2009, International Financial Reporting Standards (IFRS) financial instrument accounting survey
Chambers D., 2007, Review of accounting studies, 12, 557, 10.1007/s11142-007-9043-2
Christensen J., 2007, Essays in accounting theory in Honor of Joel S. Demski, 35, 10.1007/978-0-387-30399-4_2
Dechow P. M., 2010, Journal of accounting and economics, 49, 2, 10.1016/j.jacceco.2009.09.006
Duchin R., 2010, Journal of finance, 65, 955, 10.1111/j.1540-6261.2010.01558.x
ECB, 2004, European central bank, monthly bulletin, 2004, 69
Fiechter P., 2009, Fair value option
Fiechter P., 2011, Journal of international accounting research, 10, 85, 10.2308/jiar.2011.10.1.85
Froot K. A., 1993, Journal of finance, 48, 1629, 10.1111/j.1540-6261.1993.tb05123.x
Gebhardt G., 2011, Journal of business finance & accounting, 38, 289, 10.1111/j.1468-5957.2011.02242.x
Gebhardt G., 2004, European accounting review, 13, 341, 10.1080/0963818042000204733a
Glaum M., 2011, Accounting and business research, 41, 459, 10.1080/00014788.2011.573746
Goncharov I., 2011, Accounting and business research, 41, 51, 10.1080/00014788.2011.549637
Guay W., 1999, Journal of accounting and economics, 26, 319, 10.1016/S0165-4101(98)00032-9
Guthrie K., 2011, Accounting horizons, 25, 487, 10.2308/acch-50006
Henry E., 2009, Accounting horizons, 23, 181, 10.2308/acch.2009.23.2.181
Hodder L. D., 2006, Accounting review, 81, 337, 10.2308/accr.2006.81.2.337
Holthausen R. W., 2001, Journal of accounting and economics, 31, 3, 10.1016/S0165-4101(01)00029-5
IASB, 2008, Discussion paper ‘Reducing Complexity in Reporting Financial Instruments’
ICAEW, 2011, Reporting business risks: meeting expectations
Kanagaretnam K., 2009, Journal of accounting and public policy, 28, 349, 10.1016/j.jaccpubpol.2009.06.004
Kholmy K., 2011, Zeitschrift für internationale und kapitalmarktorientierte Rechnungslegung, 11, 79
Kuhn S., 2006, Rechnungslegung von Financial Instruments nach IFRS, 3
Laux C., 2010, Journal of economic perspectives, 24, 93, 10.1257/jep.24.1.93
Lins K. V., 2010, Journal of financial economics, 98, 160, 10.1016/j.jfineco.2010.04.006
Lins K. V., 2011, Financial management, 40, 525, 10.1111/j.1755-053X.2011.01152.x
Linsmeier T. J., 2011, Accounting horizons, 25, 409, 10.2308/acch-10024
Merton R. C., 1973, Bell journal of economics & management science, 4, 141, 10.2307/3003143
Nance D. R., 1993, Journal of finance, 48, 267, 10.1111/j.1540-6261.1993.tb04709.x
Pincus M., 2002, Accounting review, 77, 127, 10.2308/accr.2002.77.1.127
Riedl E. J., 2011, Journal of accounting research, 49, 1083, 10.1111/j.1475-679X.2011.00408.x
Simko P. J., 1999, Journal of accounting, auditing & finance, 14, 247, 10.1177/0148558X9901400305
Smithson C., 2005, Journal of applied corporate finance, 17, 8, 10.1111/j.1745-6622.2005.00042.x
Song C. J., 2010, Accounting review, 85, 1375, 10.2308/accr.2010.85.4.1375
Sufi A., 2009, Review of financial studies, 22, 1057, 10.1093/revfin/hhm007
Zhang H., 2009, Journal of accounting and economics, 47, 244, 10.1016/j.jacceco.2008.11.007