Comparing Alternative Hedge Accounting Standards: Shareholders' Perspective Nahum D. Melumad; Guy Weyns; Amir Ziv Review of Accounting Studies 1999 4(3-4), 265-292 open access
On Cost Tradeoffs Between Conservative and Market Value Accounting Joseph Bachar; Nahum D. Melumad; Guy Weyns Review of Accounting Studies 1997 2(1), 7-34 open access