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The Journal of Derivatives (JOD) is the leading analytical journal on derivatives, providing detailed analyses of theoretical models and how they are used in practice. JOD provides full treatment of mathematical and statistical information on derivative products and techniques, with a focus on results-oriented analysis.
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A Review of Derivatives Research in Accounting and Suggestions for Future Work
Journal of Accounting Literature, Forthcoming
49 Pages Posted: 14 Feb 2019
John L. Campbell
University of Georgia - J.M. Tull School of Accounting
Landon M. Mauler
Florida State University - Department of Accounting
Spencer Pierce
Florida State University - College of Business
Date Written: February 5, 2019
This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of research published in 15 top accounting journals from 1996-2017. We begin with some brief institutional details about derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these requirements over the years. Next, we review the literature that examines the consequences of firms’ derivative use to various capital market participants (i.e., managers, analysts, investors, boards of directors, etc.), with an emphasis on the role that the accounting and disclosure rules play in such consequences. Finally, we discuss the importance of industry affiliation on firms’ derivative use and the role that industry affiliation plays in derivatives research. Overall, our review suggests that, perhaps due to their inherent complexity and data limitations, derivatives are relatively understudied in accounting, and we highlight several areas where future research is needed.
Keywords: Derivatives; Hedging; Hedge Accounting; Risk Management
JEL Classification: M40; M41; G23; G32
Suggested Citation: Suggested Citation
University of Georgia - J.M. Tull School of Accounting ( email )
Athens, GA 30602 United States 706.542.3595 (Phone) 706.542.3630 (Fax)
Landon M. Mauler (Contact Author)
Florida state university - department of accounting ( email ).
Tallahasse, FL 32306 United States
Florida State University - College of Business ( email )
423 Rovetta Business Building Tallahassee, FL 32306-1110 United States
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