Gheno, Andrea; Mottura, Carlo Domenico - Dipartimento di Economia, Università degli Studi di Roma 3 - 2007
The object of this paper is to investigate the role of interest rate risk measures set out in an immunization theory framework for the control of the hedge effectiveness test, as specified in IAS 39. In particular, the case of a cash flow hedge is analyzed and attention is drawn to how the use...