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Animal Research and One Health, EarlyView.Depression accelerates tumor growth by dysregulation of tumor immune microenvironment. (A) Modeling methods: Subcutaneous tumor models were established under chronic unpredictable mild stress conditions, including cold swimming, physical restraint, and food/water deprivation, leading to increased tumor growth.
Yakun Ren +6 more
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Hedging, hedge accounting, and earnings predictability
Review of Accounting Studies, 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 +1 more
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Hedge accounting incentives for cash flow hedges of forecasted transactions
European Accounting Review, 2006 Abstract US GAAP as well as IAS (IFRS) contain 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.
Barbara Pirchegger
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Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism [PDF]
Review of Accounting Studies, 2012 We provide large sample evidence that credible hedge commitments reduce the agency costs of debt and that accounting conservatism enhances hedge commitments.
Anne Beatty +2 more
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Basic Principles of Hedge Accounting [PDF]
, 2009 The development of the capital markets increases the key role of the financial manager both in using the new techniques for administrating the risks and in assessing hedge effectiveness. Risk means possible uncertainty regarding cash flows, influencing the fair value of assets and liabilities or the value of cash flow relating to future transactions of
Bunea-Bontaş, Cristina Aurora
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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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Hedge accounting within IAS39 [PDF]
, 2002 This work proposes an accounting calculation scheme for hedging swaps based on the requirements listed under International Accounting Statement (IAS) 39. In particular we developed a procedure that assists risk managers in the identification of the hedging efficiency between a group of loans (or bonds) and swaps held in a bank portfolio qualifying for ...
Rossi, Alessandro +2 more
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The impact of accounting standards on hedging decisions
Accounting, Auditing & Accountability Journal, 2018Purpose The purpose of this paper is to study the effects of financial accounting standards on the economic decisions of managers. The primary research question addressed in the paper is whether the hedging behavior of corporate treasurers in France has been affected by the issuance of International Accounting Standard No.
Blum, Véronique +3 more
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Journal of Derivatives Accounting, 2005
Fitch Ratings has completed its first study of derivatives accounting and disclosure among corporate entities, excluding financial institutions. Derivatives have become an integral part of the risk management framework for major corporate issuers of debt, allowing active management of interest rate, foreign exchange, commodity price, and equity ...
BRIDGET GANDY +4 more
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Fitch Ratings has completed its first study of derivatives accounting and disclosure among corporate entities, excluding financial institutions. Derivatives have become an integral part of the risk management framework for major corporate issuers of debt, allowing active management of interest rate, foreign exchange, commodity price, and equity ...
BRIDGET GANDY +4 more
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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.
openaire +1 more source