further increase their firm value by increasing their FX derivative holdings. …

propose a hybrid scoring model for the assessment of derivative disclosure in banking institutions. The methodology employed … quantitative and qualitative analysis. This article provides evidences that banks differ in their derivative reporting, although …

This paper investigates corporate hedging under regret aversion. Regret-averse firms try to avoid deviations of their … hedging policy from the ex post best policy, an intuitive consideration if one has to justify one's decisions afterward. The … aversion reduces the hedging of price risk to avoid large regret in the case of increasing prices. The results show that regret …

We study how risk management through hedging impacts firms and competition among firms in the life insurance industry … face costly external finance increase hedging after staggered state-level financial reform that reduces the costs of … hedging. Post reform impacted firms have lower risk and fewer negative income shocks. Product market competition is also …

optimal hedge ratio given the outcome of past hedging decisions and future expectations. The model implies that the optimal … 2015 and find strong evidence for the model's predictions. By adding a dynamic regret approach to the hedging and FX … literature we shed further light on the rationale behind selective hedging. …

Hedging being a predominant financial concern, is considered as a robust method of managing investment risks …. Literature evinces that the covered call strategy provides nominal returns alongside effective hedging. However, studies have not … compared the hedging effectiveness of covered call, covered put, collar, and synthetic long call strategies in the equity …

the superior instrument regarding hedging systematic market component risk on single-name and portfolio level. Finally, an …

participate in derivative hedging activities. In the case of foreign exchange risk, the greater the exposure, the greater the … related to the level of reinsurance. -- derivative use ; hedging ; insurance companies … this study examines the determinants of derivative use for both life and non-life companies. The determinants are different …