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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  

Hedging Break-Even Biodiesel Production Costs Using Soybean Oil Futures [PDF]

The effectiveness of hedging volatile input prices for biodiesel producers is examined over one- to eight-week time horizons. Results reveal that hedging break-even soybean costs with soybean oil futures offers significant reductions in input price risk.
Graf, Johannes, McKenzie, Andrew M., Popp, Michael P.   +2 more
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Hedge Ratio and Hedging Effectiveness in Indian Currency Futures Markets

Финансы: теория и практика
The purpose of the study is to assess the efficacy of diverse hedge ratios computed using three econometric models: OLS, VECM, and BEKK-GARCH model.
N. Agrawal, P. Srinivasan
doaj   +1 more source

Comparing Hedging Effectiveness: An Application of the Encompassing Principle [PDF]

An empirical methodology is developed for statistically testing the hedging effectiveness among competing futures contracts. The presented methodology is based on the encompassing principle, widely used in the forecasting literature, and applied here to ...
Manfredo, Mark R., Sanders, Dwight R.
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The Basis Risk of Catastrophic-Loss Index Securities [PDF]

This paper analyzes the basis risk of catastrophic-loss (CAT) index derivatives, which securitize losses from catastrophic events such as hurricanes and earthquakes.
David Lalonde, J. David Cummins, Richard D. Phillips   +2 more
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VOLATILITY SPILLOVERS BETWEEN FOREIGN EXCHANGE, COMMODITY AND FREIGHT FUTURES PRICES: IMPLICATIONS FOR HEDGING STRATEGIES [PDF]

In many studies the assumption is made that traders only encounter one type of price risk. In reality, however, traders are exposed to multiple price risks, and often have several relevant derivative instruments available with which to hedge price ...
Haigh, Michael S., Holt, Matthew T.
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Local Polynomial Kernel Forecasts and Management of Price Risks using Futures Markets [PDF]

This study contributes to understanding price risk management through hedging strategies in a forecasting context. A relatively new forecasting method, nonparametric local polynomial kernel (LPK), is used and applied to the hog sector.
Garcia, Philip, Kim, MinKyoung, Leuthold, Raymond M.   +2 more
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International Accounting: Proposed Changes to IAS 39 - Measurement Issues: Die Änderungsvorschlage des IASB [PDF]

This paper deals with the subsequent measurement of financial instruments under IAS/IFRS. After giving an overview of the general approaches to the subsequent measurement of financial instruments and some background on the development of IAS 39, this ...
Matthias Kropp
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Futures Exchange Innovations: Reinforcement versus Cannibalism [PDF]

Futures exchanges are in constant search of futures contracts that will generate a profitable level of trading volume. In this context, it would be interesting to determine what effect the introduction of new futures contracts have on the trading volume ...
Joost M.E. Pennings, Raymond M. Leuthold
core  

Hedging with Floor-traded and E-mini Stock Index Futures [PDF]

[[abstract]]This study investigates the out-of-sample hedging effectiveness and dynamic hedge ratios of floor-traded and E-mini futures with VAR, ECM, bivariate GARCH, Kaiman filter, and Markov regime switching in the S&P500 and Nasdaq-100 markets.
Chiu, Chien-liang
core   +1 more source