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Hedge Accounting versus no Hedge Accounting for Cash Flow Hedges
SSRN Electronic Journal, 2004US-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
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Safe haven, hedge and diversification for G7 stock markets: Gold versus bitcoin
, 2020S. J. Hussain Shahzad +3 more
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Is Bitcoin a hedge, a safe haven or a diversifier for oil price movements? A comparison with gold
, 2018Refk Selmi +3 more
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Does gold or Bitcoin hedge economic policy uncertainty?
, 2019Shan Wu +3 more
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Risks and Portfolio Decisions Involving Hedge Funds
, 2004V. Agarwal, Narayan Naik
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Empirical Characteristics of Dynamic Trading Strategies: The Case of Hedge Funds
, 1997W. Fung, David Hsieh
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