Raluca Chiorean

Lehigh University - Department of Accounting

Assistant Professor

United States

SCHOLARLY PAPERS

2

DOWNLOADS

317

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (2)

1.

Earnings Management Through OCI Components

Number of pages: 51 Posted: 06 Apr 2017
Lehigh University - Department of Accounting, College of Business Administration University of Illinois at Chicago and University of Illinois at Chicago
Downloads 224 (149,118)

Abstract:

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Derivatives, Cash flow hedge accounting, Other comprehensive income, Earnings management

2.

Derivatives Use and its Consequences for Management Earnings Forecasts

Number of pages: 48 Posted: 21 Apr 2020
John L. Campbell, Sean Cao, Hye Sun Chang and Raluca Chiorean
University of Georgia - J.M. Tull School of Accounting, Georgia State University - J. Mack Robinson College of Business, Singapore Management University - School of Accountancy and Lehigh University - Department of Accounting
Downloads 93 (302,174)

Abstract:

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risk management, derivatives, management forecasts, analyst forecasts