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ELF3 controls trait heterogeneity by tuning the rate of maturation in Arabidopsis and barley
McCarthy K +10 more
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Cue reliability and the evolution of adaptive plasticity in maternal traits
Teotónio H, Proulx SR.
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Hedging, Hedge Accounting, and Earnings Predictability
SSRN Electronic Journal, 2021Studies suggest that, pursuant to the implementation of SFAS 133, even sophisticated users of financial statements find it difficult to comprehend earnings implications of hedging derivatives. Moreover, due to stringent hedge accounting requirements under these standards, many economic hedges do not qualify for hedge accounting and are deemed ...
Tharindra Ranasinghe +2 more
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, 1999 For a Cournot duopoly with a foreign firm exporting to the home firm's market hedging against unfavorable shifts in the stochastic spot exchange rate is analyzed. In a two-stage setting with product market and hedging decisions we show that hedging can be used as a strategic device.
Udo Broll, Peter Welzel, Kit Pong Wong
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The Journal of Portfolio Management, 2001
In addition to attractive returns, many hedge funds claim to provide significant diversification for traditional portfolios. This paper empirically examines the return and diversification benefits of hedge fund investing using the CSFB/Tremont hedge fund indices from 1994-2000.
Clifford S. Asness +2 more
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In addition to attractive returns, many hedge funds claim to provide significant diversification for traditional portfolios. This paper empirically examines the return and diversification benefits of hedge fund investing using the CSFB/Tremont hedge fund indices from 1994-2000.
Clifford S. Asness +2 more
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SSRN Electronic Journal, 2016
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Corporate Incentives for Hedging and Hedge Accounting
Review of Financial Studies, 1995This article explores the information effect of financial risk management. Financial hedging improves the informativeness of corporate earnings as a signal of management ability and project quality by eliminating extraneous noise. Managerial and shareholder incentives regarding information transmission may differ, however, leading to conflicts ...
DeMarzo, Peter M, Duffie, Darrell
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Mathematical Finance, 2006
In the setting of diffusion models for price evolution, we suggest an easily implementable approximate evaluation formula for measuring the errors in option pricing and hedging due to volatility misspecification. The main tool we use in this paper is a (suitably modified) classical inequality for the L2 norm of the solution, and the derivatives of the ...
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In the setting of diffusion models for price evolution, we suggest an easily implementable approximate evaluation formula for measuring the errors in option pricing and hedging due to volatility misspecification. The main tool we use in this paper is a (suitably modified) classical inequality for the L2 norm of the solution, and the derivatives of the ...
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Hedge Accounting versus no Hedge Accounting for Cash Flow Hedges
SSRN Electronic Journal, 2004US-GAAP as well as IAS (IFRS) specify specific accounting regulations for hedging activities. Basically the hedge accounting rules ensure that an offsetting gain or loss from a hedging instrument affects earnings in the same period as the gain or loss from the hedged item.
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