Results 81 to 90 of about 4,319,165 (312)
Hedge Accounting in the Consolidated Financial Statements of WIG 40 Companies
Prace Naukowe Uniwersytetu Ekonomicznego we WrocławiuPurpose: 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
Financial Derivatives, Hedge Accounting and Tax Aggressiveness in Brazil
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2020 This study investigated the relationship between the use of financial derivatives by non-financial corporations and tax aggressiveness in Brazil. In research on the American market, evidence was identified that non-financial entity users of financial ...
Antonio Lopo Martinez +3 more
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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
From RNA to DNA: How Cargo Identity Reprograms Lipid Nanoparticle Architecture and Function
Advanced Healthcare Materials, EarlyView.The evolution of lipid nanoparticles (LNPs) spans from RNA‐LNPs, used in mRNA vaccines, to DNA‐LNPs, ideal for gene therapies. Emerging bionano architectures, decorated with DNA and plasma proteins, pave the way for advanced DNA‐based therapies that are more stable, targeted, and customizable.
Erica Quagliarini +2 more
wiley +1 more source
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 +2 more
core +1 more source
, 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
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 +3 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 +3 more
doaj +1 more source
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