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On hedge effectiveness assessment under IFRS 9
Audit Financiar, 2018 IFRS 9 has introduced certain radical changes to the hedge effectiveness assessment criteria of IAS 39 for entities desirous of availing hedge accounting.
Jatinder Pal Singh
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Hedge Scope Detection in Biomedical Texts: An Effective Dependency-Based Method. [PDF]
PLoS ONE, 2015 Hedge detection is used to distinguish uncertain information from facts, which is of essential importance in biomedical information extraction. The task of hedge detection is often divided into two subtasks: detecting uncertain cues and their linguistic ...
Huiwei Zhou +3 more
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Optimal Hedge Ratio of Bahar Azadi Coin Futures: Application of Markov Regime Switching Models [PDF]
مدلسازی اقتصادسنجی, 2018 According to the importance of the hedging of gold coin market fluctuations, the purpose of this study is to estimate the minimize variance of optimal hedge ratios for Bahar Azadi coin futures contracts from period of 2013/12/17 to 2017/06/01 using ...
Mozhgan Maleki, Meysam Rafei
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The Effect of Asymmetries on Optimal Hedge Ratios [PDF]
The Journal of Business, 2002 There is widespread evidence that the volatility of stock returns displays an asymmetric response to good and bad news. This article considers the impact of asymmetry on time-varying hedges for financial futures. An asymmetric model that allows forecasts of cash and futures return volatility to respond differently to positive and negative return ...
Brooks, Chris +2 more
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Revista Contabilidade & Finanças, 2003 O hedge accounting constitui inovação relevante introduzida pelo SFAS 133. Dentro desse critério, operações designadas como hedge deverão ter seus resultados diferidos para o momento no qual os itens sendo protegidos forem reconhecidos.
Alexsandro Broedel Lopes +1 more
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Construction of Mixed Derivatives Strategy for Wind Power Producers
Energies, 2023 Due to the inherent uncertainty of wind conditions as well as the price unpredictability in the competitive electricity market, wind power producers are exposed to the risk of concurrent fluctuations in both price and volume.
Yuji Yamada, Takuji Matsumoto
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Longevity hedge effectiveness using socioeconomic indices
Insurance: Mathematics and Economics, 2022 zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Malene Kallestrup-Lamb +1 more
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Estimation of Constant and Time-varying Optimal Hedge Ratio and Hedging Effectiveness in the Natural gas Futures Market [PDF]
Pizhūhishnāmah-i Iqtiṣād-i Inirzhī-i Īrān, 2013 One of the most important roles of a futures market is to provide the means of risk reduction. Optimal hedge strategy is determined via calculation of the hedge ratio. Estimation of hedge ratio and hedging effectiveness depend on correct specification of
Mohammad Alimoradi
doaj
Relationship between mutual funds and hedge funds performance in different periods
Finance, Markets and Valuation, 2018 The hedge fund literature has already shown that hedge funds and mutual funds follow a different strategy. One result of the literature was that mutual funds herd into or out of stocks following the herd of hedge funds one quarter later.
Lechner, Gerhard, Fauster, Benjamin
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On the mechanism and effect of shelter-hedge
Journal of Agricultural Meteorology, 1952 The horizontal distribution of wind velocity behind the model hedges set on a flat plate at right angles to the wind-tunnel flow, was measured by means, of 7 Pitot tubes and inclined manometers. The model hedges under test have the height of 9cm and the length of 1.80cm being made of strips of thin sheet iron and wires, and they have several kinds of ...
MIHARA, Y., TANI, N.
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