Results 31 to 40 of about 4,319,165 (312)
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
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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 +2 more
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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
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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
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Hedging the exchange rate risk in international portfolio diversification : currency forwards versus currency options [PDF]
, 2003 As past research suggest, currency exposure risk is a main source of overall risk of international diversified portfolios. Thus, controlling the currency risk is an important instrument for controlling and improving investment performance of ...
Maurer, Raimond, Valiani, Shohreh
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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
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Accounting treatment of foreign exchange hedges [PDF]
Revista economica, 2008 Risk management has been the subject of numerous theoretical and empirical researches. With the continuing integration of the world economy, multinational and trading firms are no longer alone in their exposure to changes in foreign exchange rates. Changes in foreign exchange rates can cause uncertainty regarding the expected earnings of the firms. All
Marina Sohora Bukovac +2 more
openaire +3 more sources
By dawn or dusk—how circadian timing rewrites bacterial infection outcomes
FEBS Letters, EarlyView.The circadian clock shapes immune function, yet its influence on infection outcomes is only beginning to be understood. This review highlights how circadian timing alters host responses to the bacterial pathogens Salmonella enterica, Listeria monocytogenes, and Streptococcus pneumoniae revealing that the effectiveness of immune defense depends not only
Devons Mo +2 more
wiley +1 more source
‘Europa moet IFRS goedkeuren, nú!’ [PDF]
MAB, 2004 Europe has to endorse the International Financial Reporting Standards’, verzucht Sir David Tweedie, voorzitter van de International Accounting Standards Board (IASB), tijdens een interview dat ik afgelopen zomer met hem had1.
Ruud Vergoossen
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The Assessment of Hedge Effectiveness [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2012 Earnings volatility can be a significant source of concern for a company, putting pressure on its capital base and share price. Prudent management of the company’s exposure to different risks typically involves hedging solutions. Hedging is important for
Cristina BUNEA-BONTAS
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