Results 71 to 80 of about 79,699 (284)

Hedge Accounting in the Consolidated Financial Statements of WIG 40 Companies

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Purpose: To check whether WIG 40 companies apply hedge accounting, and if so, do the effects of applying hedge accounting significantly affect the financial performance of these companies? Does hedge accounting improve the efficiency of operations by WIG-
Maciej Hyży
doaj  

Da contabilidade à controladoria: a evolução necessária

Revista Contabilidade & Finanças, 2002
Não pode haver ciência sem um modelo adequado de percepção e representação da realidade. Neste início do século XXI, já se tornou óbvio que no ambiente moderno dos negócios uma contabilidade gerencial, que tenha por base um modelo exclusivamente ...
Nilton Cano Martin
doaj   +1 more source

Issues on Hedge Effectiveness Testing [PDF]

The starting point for risk management and hedging lies in understanding a corporation’s exposure to different risks. Hedging is vital for corporate risk management, involving reducing the exposure of the company to particular risks.
Bunea-Bontaş, Cristina Aurora, Culiţă, Gica, Petre, Mihaela Cosmina   +2 more
core   +1 more source

Hedge Fund Activism [PDF]

, 2006
This paper examines the causes and consequences of hedge fund activism. Hedge funds target profitable and healthy firms, with above-average cash holdings.
Klein, April, Zur, Emanuel
core  

Opinion: Gavage Administration of MXene as a Route‐Specific Alternative to Intravenous Injection into the Bloodstream of Laboratory Animals for Reducing Systemic Nanotoxicity Risks in Immunosuppression and Post‐Transplantation Models with Bile Acid Modification

Advanced Healthcare Materials, EarlyView.
Recent studies reported immunosuppressive properties of specific MXene nanomaterials. Their intravenous injection into the bloodstream of laboratory animals has been a common delivery method to suppress systemic inflammation and prevent transplant rejection.
Alireza Rafieerad, M. Akif Rahman, Ahmad Amiri   +2 more
wiley   +1 more source

The Effects of Financial Derivatives on Earnings Management and Market Mispricing

Gadjah Mada International Journal of Business, 2019
This study aims to examine the effects of financial derivatives on earnings management and market mispricing. A cross-country analysis was applied within the scope of four ASEAN (Association of Southeast Asian Nations) countries that comply with IAS 39 ...
Oktavia Oktavia, Sylvia Veronica Siregar, Ratna Wardhani, Ning Rahayu   +3 more
doaj   +1 more source

Net Inflows and Time-Varying Alphas: The Case of Hedge Funds [PDF]

The growth in the size of the hedge funds industry has led some in-vestors to worry about a decline in alphas, associated with reduced arbitrage opportunities in international financial markets.
Andrea Beltratti, Claudio Morana
core  

Extending the Scope of Prudential Supervision: Regulatory Developments during and beyond the “Effective” Periods of the Post BCCI and the Capital Requirements Directives. [PDF]

, 2010
The main argument of this paper is, namely, the need for greater emphasis on disclosure requirements and measures – particularly within the securities markets.
Ojo, Mariane.B.
core   +3 more sources

Bacteria‐Responsive Nanostructured Drug Delivery Systems for Targeted Antimicrobial Therapy

Advanced Materials, EarlyView.
Bacteria‐responsive nanocarriers are designed to release antimicrobials only in the presence of infection‐specific cues. This selective activation ensures drug release precisely at the site of infection, avoiding premature or indiscriminate release, and enhancing efficacy.
Guillermo Landa, Gracia Mendoza, Silvia Irusta, Manuel Arruebo   +3 more
wiley   +1 more source

Dynamic Risk Exposure in Hedge Funds [PDF]

We measure dynamic risk exposure of hedge funds to various risk factors during different market volatility conditions using the regime-switching beta model.
Loriana Pelizzon, Mila Getmansky, Monica Billio   +2 more
core