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 …

. It calls for such hedging techniques that mitigate this risk level, thus, allowing corporations to enjoy a solid return …. This paper draws attention to a new determinant of hedging, i.e., the role of ownership concentration in risk management … using derivative instruments. For this purpose, a sample data of 101 non-financial firms listed on the Pakistan Stock …

; hedging ; cointegrated VAR model …

We consider modeling errors in the hedging of a portfolio composed from BBB-rated bonds. By doing this, we open a new … value of indexlinked credit derivatives is very limited: hedging portfolios including only T-bond futures can reduce the … hedging. This is consistent with the literature identifying an important non-default component within corporate bond spreads …

Surveys of corporate risk management document that selective hedging, where managers incorporate their market views … into firms’ hedging programs, is widespread in the U.S. and other countries. Stulz (1996) argues that selective hedging … strength to withstand the additional risk from market timing. We study the practice of selective hedging in a 10-year sample of …

The widespread practice of managers speculating by incorporating their market views into firms' hedging programs … (“selective hedging”) remains a puzzle. Using a 10-year sample of North American gold mining firms, we find no evidence that … selective hedging is more prevalent among firms that are believed to possess an information advantage. In contrast, we find …

hedging decision, while executive shareholdings has a negative association. However, we do not find any support for the …