Results 161 to 170 of about 1,873 (216)

Hedging, Hedge Accounting, and Earnings Predictability

SSRN Electronic Journal, 2021
Studies suggest that, pursuant to the implementation of SFAS 133, even sophisticated users of financial statements find it difficult to comprehend earnings implications of hedging derivatives. Moreover, due to stringent hedge accounting requirements under these standards, many economic hedges do not qualify for hedge accounting and are deemed ...
Tharindra Ranasinghe, Konduru Sivaramakrishnan, Lin Yi   +2 more
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Strategic hedging [PDF]

, 1999
For a Cournot duopoly with a foreign firm exporting to the home firm's market hedging against unfavorable shifts in the stochastic spot exchange rate is analyzed. In a two-stage setting with product market and hedging decisions we show that hedging can be used as a strategic device.
Udo Broll, Peter Welzel, Kit Pong Wong
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Do Hedge Funds Hedge?

The Journal of Portfolio Management, 2001
In addition to attractive returns, many hedge funds claim to provide significant diversification for traditional portfolios. This paper empirically examines the return and diversification benefits of hedge fund investing using the CSFB/Tremont hedge fund indices from 1994-2000.
Clifford S. Asness, Robert Krail, John M. Liew   +2 more
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Adapted Hedging

SSRN Electronic Journal, 2016
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Corporate Incentives for Hedging and Hedge Accounting

Review of Financial Studies, 1995
This article explores the information effect of financial risk management. Financial hedging improves the informativeness of corporate earnings as a signal of management ability and project quality by eliminating extraneous noise. Managerial and shareholder incentives regarding information transmission may differ, however, leading to conflicts ...
DeMarzo, Peter M, Duffie, Darrell
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HEDGING WITH ENERGY

Mathematical Finance, 2006
In the setting of diffusion models for price evolution, we suggest an easily implementable approximate evaluation formula for measuring the errors in option pricing and hedging due to volatility misspecification. The main tool we use in this paper is a (suitably modified) classical inequality for the L2 norm of the solution, and the derivatives of the ...
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Hedge Accounting versus no Hedge Accounting for Cash Flow Hedges

SSRN Electronic Journal, 2004
US-GAAP as well as IAS (IFRS) specify specific accounting regulations for hedging activities. Basically the hedge accounting rules ensure that an offsetting gain or loss from a hedging instrument affects earnings in the same period as the gain or loss from the hedged item.
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Hedging and Cross-hedging ETFs [PDF]

, 2007
This paper presents an empirical study of hedging the four largest US index exchange traded funds (ETFs). When hedging each ETF position with its own index futures we find that it is difficult to improve on the naïve 1:1 futures hedge, that hedging is less effective around the time of dividend payments, and that hedged portfolio returns tend to have ...
Carol Alexander, Andreza Barbosa
openaire  

Do activist hedge funds target female CEOs? The role of CEO gender in hedge fund activism

Journal of Financial Economics, 2021
Iftekhar Hasan, Yinjie Shen, Qiang Wu
exaly  

Cross Hedging

Journal of Political Economy, 1981
Anderson, Ronald W, Danthine, Jean-Pierre   +1 more
openaire   +1 more source