Evidence on the efficacy of interest-rate risk disclosures by commercial banks

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2002 • 1,469 citations

The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions

1984 • 760 citations

Does the Use of Financial Derivatives Affect Earnings Management Decisions?

2001 • 389 citations

How Informative Are Value-at-Risk Disclosures?

2002 • 269 citations

Early Evidence on the Informativeness of the SEC's Market Risk Disclosures: The Case of Commodity Price Risk Exposure of Oil and Gas Producers

1999 • 235 citations

The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions

1984 • 152 citations

SEC Market Risk Disclosures: Implications for Judgment and Decision Making

2001 • 140 citations

The Association Between Stock-Price Interest Rate Sensitivity and Disclosures About Derivative Instruments

1996 • 138 citations

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1997 • 86 citations

Quantitative disclosures of market risk in the SEC release

1997 • 83 citations

Evidence on Interest Rate Risk Management and Derivatives Usage by Commercial Banks

1997 • 32 citations

Gap management: managing interest rate risk in banks and thrifts

1983 • 22 citations

Banks and Derivatives

1995 • 19 citations

Impact of Market Risk Disclosures on Stock Price Sensitivity to Oil and Gas Prices

1999 • 12 citations

Interest Rate Risk Management of Bank Holding Companies: An Examination of Trade-offs in the Use of Investment Securities and Interest Rate Swaps

1997 • 8 citations

Reliability and relevance of market risk disclosures by commercial banks

2001 • 3 citations

The Association of Accounting Disclosures with the Net Commodity Price Risk Exposure of Oil and Gas Producers

1998 • 1 citations