Results 211 to 220 of about 11,937 (268)
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Hedging, Hedge Accounting, and Earnings Predictability
SSRN Electronic Journal, 2021Studies 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 +2 more
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SSRN Electronic Journal, 2010 This paper explores the effect of letting individuals choose their retirement age in a world of uncertainty where there exist both defined benefit (DB) and defined contribution (DC) pension plans. The paper shows that giving individuals the flexibility to determine when to retire is an important tool for them when they are hedging against future ...
PESTIEAU, Pierre, POSSEN, Uri M.
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Asian Survey
During President Yoon Suk-yeol’s leadership, South Korea reaffirmed alignment with the United States, supported the US-led Free and Open Indo-Pacific strategy, and embraced “strategic clarity” by abandoning the “strategic ambiguity” and hedging approach of the Moon Jae-in administration. President Yoon’s impeachment following his declaration of martial
Lily Ferguson, Kambiz Kazemi
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During President Yoon Suk-yeol’s leadership, South Korea reaffirmed alignment with the United States, supported the US-led Free and Open Indo-Pacific strategy, and embraced “strategic clarity” by abandoning the “strategic ambiguity” and hedging approach of the Moon Jae-in administration. President Yoon’s impeachment following his declaration of martial
Lily Ferguson, Kambiz Kazemi
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Cornell Hospitality Quarterly, 2009
This article studies whether foreign exchange risk can be reduced by operational controls. Specifically, revenue management practices for five international markets are analyzed over a period of more than six years. Results show that ADR (average daily rate), RevPAR (revenue per available room), and occupancy improve in weak currency environments to ...
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This article studies whether foreign exchange risk can be reduced by operational controls. Specifically, revenue management practices for five international markets are analyzed over a period of more than six years. Results show that ADR (average daily rate), RevPAR (revenue per available room), and occupancy improve in weak currency environments to ...
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Corporate Incentives for Hedging and Hedge Accounting
Review of Financial Studies, 1995This 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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, 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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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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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 ...
openaire +2 more sources