Results 31 to 40 of about 12,095 (163)
Fair value hedges with swaps: accounting practice under IFRS
Економіка, управління та адміністрування, 2019 The paper reveals the accounting treatment for hedging against the interest rate risk and the foreign exchange rate risk arising from operations with financial instruments of banks using interest and currency swaps.
V.S. Ambarchian
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Problemy Zarządzania, 2015 Polish banks have a large long currency position resulting from the portfolio of foreign currency mortgages, which they secure mainly using FX swaps and cross-currency interest rate swaps (CIRS).
Jan Koleśnik
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Euro Interest Rate Swap Yields: A GARCH Analysis
International Journal of Empirical EconomicsThis paper models the month-over-month change in euro-denominated (EUR) long-term interest rate swap yields. It shows that the change in the short-term interest rate has an economically and statistically significant effect on the change in EUR swap ...
Tanweer Akram, Khawaja Mamun
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Borsa Istanbul Review, 2022 This study researches the impacts of foreign portfolio flows (proxied by foreign investors' retention share) and monetary policy responses (proxied by the repurchase interest rate) on Turkey's stock market index taking the COVID-19 pandemic into ...
Mustafa Tevfik Kartal +2 more
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DETERMINANTS OF INTEREST RATES ON CORPORATE DEBT
Фінансово-кредитна діяльність: проблеми теорії та практики, 2021 . The objective of this article is theoretical and methodological justifying of determining algorithm of the cost of debt capital for enterprises functioning in emerging markets (EM).
O. Tereshchenko +3 more
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TINJAUAN ASPEK PAJAK PENGHASILAN ATAS TRANSAKSI INSTRUMEN KEUANGAN DERIVATIF SWAP
Jurnal Akuntansi dan Keuangan, 2003 The use of foreign currency is sensitive enough to the exchange rate fluctuation. To protect assets and liabilities that vulnerable to exchange rate fluctuation interest rate, taxpayers may use swap derivative financial instrument.
Yenni Mangoting
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PROFITABILITY CALCULATION AND ANALYSIS FOR INTEREST RATE SWAP USING THE HULL WHITE MODEL
BarekengThe London Inter-Bank Offered Rate (LIBOR) volatility had resulted in higher interest rate risks faced by many big companies and financial institutions whose assets depend on the interest rate.
Vania Rosalie Hadiono, Felivia Kusnadi
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Satellite Constellation Design for a Lunar Navigation and Communication System
Navigation, 2023 There has been a growing interest in using small satellites (SmallSats) for a future lunar navigation and communication satellite system (LNCSS). We conceptualize the design of a SmallSat-based LNCSS with Earth-global positioning system (GPS) time ...
Sriramya Bhamidipati +3 more
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Makroekonomik Değişkenlerin Finansal Kırılganlık Üzerine Etkisi
İzmir İktisat Dergisi, 2021 Finansal kırılganlıkların reel sektör üzerinde olumsuz etkilere de neden olabilmesi nedeniyle bu kırılganlıkların öngörülmesi ve önlenebilmesi yönünde çaba sarf edilmesini ve bu amaçla da finansal kırılganlıklarım ele alınmasını gerekli kılmaktadır.
M. Esra Atukalp
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Interest rate swaps clearing and systemic risk [PDF]
Finance Research Letters, 2018 Abstract We develop a model to analyze distress spillover from the OTC interest rate swaps (IRS) market into the interbank market due to central clearing and margin requirements. We show that margin procyclicality in the OTC IRS market derived by interest rate volatility can lead to the onset of systemic liquidity shortage in the interbank market. We
Mohamed Bakoush +2 more
openaire +3 more sources