Results 21 to 30 of about 79,699 (284)

Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism [PDF]

, 2012
We provide large sample evidence that credible hedge commitments reduce the agency costs of debt and that accounting conservatism enhances hedge commitments.
Beatty, Anne, Petacchi, Reining, Zhang, Haiwen   +2 more
core   +2 more sources

Vulture Funds and the Fresh Start Accounting Value of Firms Emerging from Bankruptcy [PDF]

, 2018
We study how distress-oriented hedge funds (vulture funds) play an important role in the fresh start valuation of firms emerging from Chapter 11 reorganization.
Gietzmann, M., Isidro, H., Raonic, I.
core   +2 more sources

Accounting treatment of currency options [PDF]

Bankarstvo, 2016
Currency options are often used to mitigate currency risk resulting from corporate activities. Their implementation can be complex, and there could be problems if the essential elements and principles are not fully understood.
Prošić Danica
doaj   +1 more source

Pandemics and cryptocoins

IIMB Management Review, 2023
This study examines the effect of pandemic-induced uncertainty on cryptocoins (Bitcoin, Ethereum and Ripple). It employs the Westerlund and Narayan (2012, 2015) predictive model to examine the predictability of pandemic-induced uncertainty and our model ...
Afees A. Salisu, Ahamuefula E. Ogbonna, Tirimisiyu F. Oloko   +2 more
doaj   +1 more source

Financial instruments fair value accounting for (not against) the banking industry [PDF]

, 2003
The paper analyses the effects of three sets of accounting rules for financial instruments - Old IAS before IAS 39 became effective, Current IAS or US GAAP, and the Full Fair Value (FFV) model proposed by the Joint Working Group (JWG) - on the financial ...
Gebhardt, Günther, Reichardt, Rolf, Wittenbrink, Carsten   +2 more
core   +1 more source

Mechanism and accounting treatment of interest rate swap [PDF]

Bankarstvo, 2015
Interest rate swap is a derivative which is today routinely used in the financial sector worldwide. As opposed to that, the swap market in Serbia is reduced to basic versions of interest rate swaps only, and is limited to the major users and providers of
Prošić Danica
doaj   +1 more source

The Dynamic Return and Volatility Spillovers among Size-Based Stock Portfolios in the Saudi Market and Their Portfolio Management Implications during Different Crises

International Journal of Financial Studies, 2023
This study contributes to the ongoing debate on the size effect and size-based investment styles by investigating the return and volatility spillovers and time-varying conditional correlations among Saudi large-, mid-, and small-cap indices. To this end,
Nassar S. Al-Nassar
doaj   +1 more source

Hedge Accounting in the Brazilian Stock Market: Effects on the Quality of Accounting Information, Disclosure, and Information Asymmetry

Revista Contabilidade & Finanças, 2016
This paper investigates, in the Brazilian stock market, the effect of hedge accounting on the quality of financial information, on the disclosure of derivative financial instruments, and on the information asymmetry.
Silas Adolfo Potin, Patrícia Maria Bortolon, Alfredo Sarlo Neto   +2 more
doaj   +1 more source

Toelichting van waarderings- en resultaatbepalingsgrondslagen [PDF]

MAB, 2016
De wijze waarop ondernemingen informatie geven over de toegepaste waarderings- en resultaatbepalingsgrondslagen (‘accounting policies’) wordt bekritiseerd.
Auke De Bos, Kees Camfferman
doaj   +3 more sources

Issues of  Hedge  Accounting  in IFRS  in Consolidated  financial  Statement

Учёт. Анализ. Аудит, 2019
In consolidated accounting the reflection of the financial results of the valuation and the accounting processes can present a challenge. That requires the development of special procedures of the joint accounting of financial results of the hedging that
A. Yu. Kuzmin
doaj   +1 more source