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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
openaire   +3 more sources

Hedge Effectiveness Testing as a Screening Mechanism for Hedge Accounting

Journal of Accounting, Auditing & Finance, 2014
Accounting for financial instruments has been subject to much controversy, particularly accounting practices related to derivatives held for hedging purposes. For cash flow hedges, poor matching may result when fair-value accounting is prescribed for the hedging instrument and historical cost is prescribed for the assets that generate the “highly ...
Dennis Frestad, Leif Atle Beisland
openaire   +2 more sources

Does Hedge Accounting Complexity Influence the Effectiveness of Firms’ Hedging Activities?

Social Science Research Network, 2022
Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in the face of increased reporting costs.
Waqar Ali, Daniel A. Bens, Gavin Cassar
semanticscholar   +1 more source

Financial Risk Management and Hedge Accounting

2013
In recent years enterprises have met many risks as a result of rapid developments in business life. Minimizing the losses in investments which are made by enterprises or the financial risks that are taken in case of borrowing in an environment which has intense competitive conditions has become an important necessity. One of the most basic ways to deal
Ali Kablan
openaire   +2 more sources

Hedge Accounting and its Consequences on Portfolio Earnings – A Simulation Study

, 2020
In this paper, I analyze the consequences of cash flow hedge accounting on portfolio earnings of firms focusing on main changes between IFRS 9 and IAS 39.
Viktoria Müller
semanticscholar   +1 more source

The Information Content of Hedge Accounting—Evidence from the European Banking Industry

, 2020
This paper provides an in-depth analysis of financial information related to hedge accounting in European banks from 2005-2014.
Tami Dinh, Barbara Seitz
semanticscholar   +1 more source

Hedge accounting and investors’ view of FX risk

International Journal of Accounting and Information Management, 2019
Purpose This paper aims to examine the foreign exchange (FX) risk effects of cash flow hedge accounting (HA). To the extent the HA qualification criteria and detailed documentation give investors confidence that FX derivatives effectively hedge risk ...
Li Wang, Stephen D. Makar
semanticscholar   +1 more source

Hedging, Hedge Accounting, and Stock Price Crash Risk: Evidence from China

The International journal of accounting
Synopsis The research problem This study examines the association between hedge-based derivatives usage and stock price crash risk, as well as the moderating effect of International Financial Reporting Standard 9 — Financial Instruments (IFRS 9) hedge ...
Jin Jiang, Xiangyun Lu, Jason Xiao, Rui Ye   +3 more
semanticscholar   +1 more source

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.
openaire   +1 more source

Real Effects of Hedge Accounting Standards: Evidence from ASU 2017‐12

Journal of Accounting Research
Complexity in applying financial accounting standards can have real operational effects if firms alter their actions in response to increased reporting costs.
Waqar Ali, Daniel A. Bens, Gavin Cassar
semanticscholar   +1 more source