Results 261 to 270 of about 79,731 (285)

Grundlagen des Hedge-Accounting

1994
Hedging bedeutet bewuste Risiko-Begrenzung durch Risiko-Kompensation. Es setzt voraus, das die unternehmensindividuellen Risiken quantifiziert werden konnen und geeignete Hedge-Instrumente zur Verfugung stehen, die dieses Risiko kompensieren. Dabei werden sowohl die Risiken einzelner Geschafte, als auch die Gesamtheit der Risiken, d. h.
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Accounting Responses to Hedge-Fund Activism

SSRN Electronic Journal, 2011
We examine changes in firms’ discretionary accounting accruals around the commencement of activism by hedge funds. We argue that hedge funds have the potential to provide increased monitoring of earnings management behavior and we predict and find empirically that average discretionary accruals decrease around the commencement of hedge fund activism ...
Curtis M. Hall, Mark A. Trombley
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Hedge Fund Intervention and Accounting Conservatism

Contemporary Accounting Research, 2014
AbstractHedge fund intervention has been associated with many positive corporate changes and is an important vehicle for informed shareholder monitoring. Effective monitoring has also been positively associated with accounting conservatism. Building upon these prior results, we predict an increase in accounting conservatism after hedge fund ...
C.S. Agnes Cheng, Henry He Huang, Yinghua Li   +2 more
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Hedging, hedge accounting, and speculation in a rational expectations equilibrium

Journal of Accounting and Public Policy, 2006
Abstract This paper explains corporate hedging and speculation in a two period rational expectations model. A risk averse manager represents a firm that is priced in a risk neutral market. The manager enters into a cash flow hedge of a forecast transaction by taking a short position in the futures market.
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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.
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Accounting for hedges: foreign currency exposures

Balance Sheet, 2002
Accounting for foreign currency hedges has become a fiercely complicated procedure. At a time when financial institutions are having to alter disclosure methods, the authors provide a practical guide to dealing with each type of hedging procedure.
Arlette Wilson, Dan Heitger
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Derivative Finanzinstrumente und hedge accounting

2009
Dieses Buch von Christian Schwarz zeigt auf, inwieweit die mit Hilfe der modernen Risikomanagementsysteme und -strategien aufgebauten Sicherungsbeziehungen in HGB- bzw. IFRS-Abschlüssen abgebildet werden können. Es verdeutlicht, weshalb mit den „herkömmlichen“ Bilanzierungs- und Bewertungsregeln beim Vorliegen von ...
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Anforderungskriterien an das Hedge-Accounting

2000
Da es in Osterreich, aber auch in Deutschland, derzeit keine spezifischen Regelungen uber die bilanzielle Abbildung von (derivativen) Finanzinstrumenten fur Sicherungszwecke gibt, mussen fur die Ableitung spezieller Anforderungskriterien an das Hedge-Accounting die GoB herangezogen werden, wahrend sowohl die IAS als auch die US-GAAP spezielle ...
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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
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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
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