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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, IFRS 9, and audit fees: Evidence from China
Accounting & FinanceUsing data for 2016–2021 on a sample of Chinese non‐financial firms, this study documents a positive association between the use of hedge accounting and audit fees and finds that the new requirements under International Financial Reporting Standards 9 ...
Jin Jiang, Rui Ye
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Gestão & Regionalidade, 2018
O estudo das politicas contabeis tem como referencia o trabalho de Watts e Zimmerman (1979) e a principal finalidade da teoria positiva da contabilidade e prover explicacoes para as politicas contabeis adotadas pelas empresas (WATTS, 1992; CABELLO, 2012).
Cléston Alexandre dos Santos +2 more
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O estudo das politicas contabeis tem como referencia o trabalho de Watts e Zimmerman (1979) e a principal finalidade da teoria positiva da contabilidade e prover explicacoes para as politicas contabeis adotadas pelas empresas (WATTS, 1992; CABELLO, 2012).
Cléston Alexandre dos Santos +2 more
semanticscholar +1 more source
2005
These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The scandal associated with the sudden reported large losses with China Aviation Oil in Singapore in November 2004 highlighted the importance of proper management accounting and reporting of derivatives positions to shareholders and relevant ...
Peter C. Fusaro, Tom James
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These days, no one doubts the importance of accurate reporting of derivatives in a company’s accounts. The scandal associated with the sudden reported large losses with China Aviation Oil in Singapore in November 2004 highlighted the importance of proper management accounting and reporting of derivatives positions to shareholders and relevant ...
Peter C. Fusaro, Tom James
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Earnings Management with Cash Flow Hedge Accounting
Journal of Accounting and Public Policy, 2017This study examines whether firms transfer income between the income statement and other comprehensive income (OCI) to manage earnings. The results are consistent with managers opportunistically reclassifying income as OCI and OCI as income. Specifically,
Raluca Chiorean +2 more
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IBOR REFORM AND HEDGE ACCOUNTING
2021Businesses carry out financial risk hedging procedures in order to prevent the negative effects of economic or non-economic factors on their financial results. Correct reporting of financial risk protection processes, which are mostly realized with the help of derivative financial instruments, directly affects the asset - resource structure and ...
ŞAHİN, Bertaç Şakir +1 more
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Hedge Accounting Continued: The Greeks
Finance and Capital Markets (formerly Derivatives & Financial Instruments), 2014The author provides an overview of the main theoretical and practical difficulties involved in tax accounting of non-standard financial instruments in hedging scenarios, focusing on the most recent developments in the Delta Hedging case.
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Issues in Accounting Education, 2008
Warfield Company is considering hedging the risk associated with (1) an available-for-sale (AFS) security portfolio and (2) an anticipated purchase of oil. Warfield's Board of Directors has limited experience in this area and has requested that you summarize the accounting and reporting implications if these items are hedged.
Pamela A. Smith, Mark J. Kohlbeck
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Warfield Company is considering hedging the risk associated with (1) an available-for-sale (AFS) security portfolio and (2) an anticipated purchase of oil. Warfield's Board of Directors has limited experience in this area and has requested that you summarize the accounting and reporting implications if these items are hedged.
Pamela A. Smith, Mark J. Kohlbeck
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Grundlagen des Hedge-Accounting
1994Hedging 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, 2011We 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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