Results 271 to 280 of about 926,017 (305)

An Economic Analysis of Hedging and the Canadian Accounting Treatment of Revenue Hedges

Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration, 1987
Section 1650 of the cica Handbook allows firms to defer foreign exchange gains and losses on foreign currency denominated debt, as long as the debt was raised to hedge either a foreign currency revenue stream or foreign currency assets. Hence, the accounting treatment of foreign current debt is tied to the underlying motivation for issuing it.This ...
openaire   +1 more source

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
openaire   +1 more source

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.
openaire   +1 more source

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
openaire   +1 more source

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 ...
openaire   +1 more source

Hedge accounting within IAS39

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, Bichisao, Guido, Campolongo, Francesca   +2 more
openaire   +1 more source

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
openaire  

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

SSRN Electronic Journal, 2022
Waqar Ali, Daniel A. Bens, Gavin Cassar
openaire   +1 more source

Mapping the Structure of Hedge Accounting Studies: A Scientometric Model

Springer Proceedings in Business and Economics, 2023
Liliana Marques Pimentel
exaly  

How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking

2008
Background and problem: Financial instruments are often highly complex. An effective financial presentation of the certain risks is therefore vital for the users’, especially for the investors’ understanding of financial reports for their decision-making processes.
Hausin, Manuel, Hemmingsson, Christoffer, Johansson, Jesper   +2 more
openaire   +1 more source