Results 251 to 260 of about 926,017 (305)

Enduring relief or fleeting respite? Bitcoin as a hedge and safe haven for the US dollar. [PDF]

Ann Oper Res
Conlon T, Corbet S, McGee R.
europepmc   +1 more source

Environmental and societal costs of maize production decrease by addressing the uncertainty in nitrogen rate recommendations. [PDF]

Nat Commun
Palmero F, Davidson EA, Guan K, Eagle AJ, Birgé HE, Prasad PVV, Hefley TJ, Schussler JR, Ciampitti IA.   +8 more
europepmc   +1 more source

AI as a Therapist, Companion, and Romantic Partner: Emerging Roles, Benefits, and Risks for Mental Health in Participatory Medicine. [PDF]

J Particip Med
Grohol J.
europepmc   +1 more source

The Ecological Transformation of Successful Intelligence: How High-Stakes Professional Contexts Reshape the Functional Architecture of the Triarchic Model. [PDF]

J Intell
Yu Y, Wang Y, Xie L, Wu Y.
europepmc   +1 more source

TRuE-XAI: causal and explainable ai framework for trustworthy corporate earnings growth forecasting. [PDF]

Front Artif Intell
Jamnal GS.
europepmc   +1 more source

Prenatal Magnesium Sulfate and Functional Connectivity in Offspring at Term-Equivalent Age.

JAMA Netw Open
Ufkes S, Kennedy E, Poppe T, Miller SP, Thompson B, Guo J, Harding JE, Crowther CA.   +7 more
europepmc   +1 more source

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Hedging, hedge accounting, and earnings predictability

Review of Accounting Studies, 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   +1 more
exaly   +2 more sources

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
openaire   +2 more sources

The impact of accounting standards on hedging decisions

Accounting, Auditing & Accountability Journal, 2018
Purpose 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, Gumb, Bernard, Dupuy, Philippe, Baker, Charles Richard   +3 more
openaire   +4 more sources

HEDGE ACCOUNTING AND DERIVATIVES STUDY FOR CORPORATES DISCLOSURE, HEDGE ACCOUNTING, AND RESTATEMENT RISK

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, ROGER MERRITT, MARK OLINE, JOSEPH ST. DENIS, WILLIAM MANN   +4 more
openaire   +1 more source