Results 31 to 40 of about 1,861 (249)
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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, 2023 reservedThe paper analyzes how significant the impacts of adopting hedge accounting are in the case of the manufacturing sector. Specifically, the analysis focuses on an Italian manufacturing firm for which has been possible access to extensive internal ...
BEATRIZZOTTI, LORENZO
core
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 +2 more
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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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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
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‘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
doaj
FEBS Letters, EarlyView.The physical dimensions and shape of bacterial cells define the surface area available to acquire nutrients and the volume available for synthesizing proteins and DNA. Here, we use computational systems biology to decode the importance of cell geometry as a major determinant of prokaryotic phenotype, including growth rate and metabolic efficiency. This
Ross P. Carlson +6 more
wiley +1 more source
Earnings quality measures and excess returns: A case study of Tehran Stock Exchange [PDF]
Management Science Letters, 2013 This paper presents an empirical investigation to study the relationship between earning quality measure and excess returns on selected firms trading on Tehran Stock Exchange.
Hassan Hemmati, Seyed Ali Sayadi
doaj
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 +1 more source