Stephen D. Makar

416 total citations
21 papers, 267 citations indexed

About

Stephen D. Makar is a scholar working on Accounting, Economics and Econometrics and Strategy and Management. According to data from OpenAlex, Stephen D. Makar has authored 21 papers receiving a total of 267 indexed citations (citations by other indexed papers that have themselves been cited), including 20 papers in Accounting, 5 papers in Economics and Econometrics and 4 papers in Strategy and Management. Recurrent topics in Stephen D. Makar's work include Risk Management in Financial Firms (17 papers), Auditing, Earnings Management, Governance (8 papers) and Financial Reporting and Valuation Research (4 papers). Stephen D. Makar is often cited by papers focused on Risk Management in Financial Firms (17 papers), Auditing, Earnings Management, Governance (8 papers) and Financial Reporting and Valuation Research (4 papers). Stephen D. Makar collaborates with scholars based in United States and Latvia. Stephen D. Makar's co-authors include Stephen Phillip Huffman, Pervaiz Alam, William Elliott, Li Wang, Li Wang, Brian P. Anderson, Michael Pearson, Aigbe Akhigbe and Ann Marie Whyte and has published in prestigious journals such as Journal of Banking & Finance, Review of Accounting Studies and Journal of Business Finance & Accounting.

In The Last Decade

Stephen D. Makar

18 papers receiving 234 citations

Peers — A (Enhanced Table)

Peers by citation overlap · career bar shows stage (early→late) cites · hero ref

Name	h						Papers	Cites
Stephen D. Makar United States	9	245	62	59	56	18	21	267
Bengt Pramborg Sweden	12	345 1.4×	67 1.1×	109 1.8×	82 1.5×	4 0.2×	22	377
Amrit Judge United Kingdom	10	256 1.0×	29 0.5×	118 2.0×	102 1.8×	4 0.2×	16	328
Niclas Hagelin Sweden	11	355 1.4×	34 0.5×	186 3.2×	112 2.0×	2 0.1×	22	417
Hei Wai Lee United States	10	277 1.1×	77 1.2×	50 0.8×	144 2.6×	13 0.7×	22	300
Ioannis V. Floros United States	9	274 1.1×	78 1.3×	70 1.2×	140 2.5×	13 0.7×	26	295
Roger J. Grabowski United States	5	91 0.4×	98 1.6×	45 0.8×	93 1.7×	7 0.4×	21	178
Jana P. Fidrmuc United Kingdom	9	210 0.9×	67 1.1×	51 0.9×	108 1.9×	6 0.3×	21	243
Bradley P. Lawson United States	7	161 0.7×	67 1.1×	30 0.5×	36 0.6×	17 0.9×	16	188
Geoff Meeks United Kingdom	8	181 0.7×	78 1.3×	36 0.6×	48 0.9×	49 2.7×	20	213
V. Sivarama Krishnan United States	5	240 1.0×	111 1.8×	84 1.4×	62 1.1×	5 0.3×	13	279

Countries citing papers authored by Stephen D. Makar

Since Specialization

Citations

This map shows the geographic impact of Stephen D. Makar's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Stephen D. Makar with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Stephen D. Makar more than expected).

Fields of papers citing papers by Stephen D. Makar

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Stephen D. Makar. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Stephen D. Makar. The network helps show where Stephen D. Makar may publish in the future.

Co-authorship network of co-authors of Stephen D. Makar

This figure shows the co-authorship network connecting the top 25 collaborators of Stephen D. Makar. A scholar is included among the top collaborators of Stephen D. Makar based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Stephen D. Makar. Stephen D. Makar is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

Wang, Li & Stephen D. Makar. (2019). Hedge accounting and investors’ view of FX risk. International Journal of Accounting and Information Management. 27(3). 407–424. 3 indexed citations

Akhigbe, Aigbe, Stephen D. Makar, Li Wang, & Ann Marie Whyte. (2017). Interest rate derivatives use in banking: Market pricing implications of cash flow hedges. Journal of Banking & Finance. 86. 113–126. 5 indexed citations

Wang, Li & Stephen D. Makar. (2014). FX Cash Flow Risk Management: Financial Reporting Issues and Practical Implications. Journal of Corporate Accounting & Finance. 26(2). 59–62. 1 indexed citations

Makar, Stephen D. & Stephen Phillip Huffman. (2013). The FX exposure puzzle: insights from SEC disclosures. Managerial Finance. 39(4). 342–361. 2 indexed citations

Makar, Stephen D., Li Wang, & Pervaiz Alam. (2012). The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing. Review of Accounting Studies. 18(1). 66–94. 38 indexed citations

Makar, Stephen D., Li Wang, & Pervaiz Alam. (2012). Managing FX risk during the Euro crisis. Journal of Corporate Accounting & Finance. 24(1). 25–28.

Makar, Stephen D. & Stephen Phillip Huffman. (2011). Foreign Currency Risk Management Practices In U.S. Multinationals. Journal of Applied Business Research (JABR). 13(2). 73–73. 3 indexed citations

Makar, Stephen D., et al.. (2011). Antitrust Merger Investigations And The Quality Of Reported Earnings. Journal of Applied Business Research (JABR). 14(4). 89–89. 2 indexed citations

Makar, Stephen D., Li Wang, & Pervaiz Alam. (2011). Managing FX risk: How useful is accounting information?. Journal of Corporate Accounting & Finance. 23(1). 59–63. 2 indexed citations

10.

Makar, Stephen D. & Pervaiz Alam. (2011). The Valuation Of Discretionary Accruals And Antitrust Merger Investigations. Journal of Applied Business Research (JABR). 19(1). 1 indexed citations

11.

Huffman, Stephen Phillip, et al.. (2010). A three-factor model investigation of foreign exchange-rate exposure. Global Finance Journal. 21(1). 1–12. 17 indexed citations

12.

Makar, Stephen D., et al.. (2010). Derivatives Use In The Partial Hedging Of Currency Risk: A Firm-Specific Approach To Understanding The Exchange Rate Exposure Puzzle. Journal of Applied Business Research (JABR). 26(1).

13.

Makar, Stephen D. & Stephen Phillip Huffman. (2008). UK Multinationals' Effective Use of Financial Currency‐Hedge Techniques: Estimating and Explaining Foreign Exchange Exposure Using Bilateral Exchange Rates. Journal of International Financial Management and Accounting. 19(3). 219–235. 15 indexed citations

14.

Anderson, Brian P., et al.. (2004). Exchange rate exposure and foreign exchange derivatives: do ineffective hedgers modify future derivatives use?. Research in International Business and Finance. 18(2). 205–216. 5 indexed citations

15.

Elliott, William, Stephen Phillip Huffman, & Stephen D. Makar. (2003). Foreign-denominated debt and foreign currency derivatives: complements or substitutes in hedging foreign currency risk?. Journal of Multinational Financial Management. 13(2). 123–139. 71 indexed citations

16.

Huffman, Stephen Phillip & Stephen D. Makar. (2003). The effectiveness of currency-hedging techniques over multiple return horizons for foreign-denominated debt issuers. Journal of Multinational Financial Management. 14(2). 105–115. 9 indexed citations

17.

Makar, Stephen D. & Stephen Phillip Huffman. (2001). Foreign exchange derivatives, exchange rate changes, and the value of the firm: U.S. multinationals’ use of short-term financial instruments to manage currency risk. Journal of Economics and Business. 53(4). 421–437. 13 indexed citations

18.

Makar, Stephen D., et al.. (1999). The management of foreign currency risk: derivatives use and the natural hedge of geographic diversification. Accounting and Business Research. 29(3). 229–237. 10 indexed citations

19.

Makar, Stephen D. & Pervaiz Alam. (1998). Earnings Management and Antitrust Investigations: Political Costs Over Business Cycles. Journal of Business Finance & Accounting. 25(5-6). 701–720. 29 indexed citations

20.

Makar, Stephen D., et al.. (1996). Foreign currency translation under the temporal rate method. International Advances in Economic Research. 2(4). 444–456. 2 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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