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To Hedge or Not to Hedge : The Impact of ASU 2017-12 on Banks’ Hedging Activities and Earnings Volatility
Albrahimi, Albian - 2023
to improve accounting for hedging activities and enhance derivative usage transparency. In this paper, I examine whether …-hedgers based on using derivatives for hedging purposes. Using detailed quarterly data on financial derivatives for bank holdings …
Persistent link: https://www.econbiz.de/10014257148
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Speculative ratios and returns volatility in the South African white maize futures market
Sayed, Ayesha; Auret, C. - In: Cogent economics & finance 11 (2023) 1, pp. 1-21
Granger-causality between speculative and hedging ratios and volatility but also assesses their interactions through variance …
Persistent link: https://www.econbiz.de/10014500465
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On speculators and hedgers in currency futures markets : who leads whom?
Röthig, Andreas - In: International journal of finance & economics : IJFE 16 (2011) 1, pp. 63-69
Persistent link: https://www.econbiz.de/10009159822
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The relationship between earnings volatility and corporate risk disclosures
Rammala, Johannes; Toerien, Franz Eduard - In: South African journal of economic and management sciences 27 (2024) 1, pp. 1-11
Persistent link: https://www.econbiz.de/10015046025
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Product price risk and liquidity management : evidence from the electricity industry
Chen, Lin; Schmid, Thomas; Weisbach, Michael S. - 2018
operating flexibility and hedging are substitutes for liquidity management …
Persistent link: https://www.econbiz.de/10011963380
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The hedging effectiveness of gold against US stocks in a post-financial crisis era
Shrydeh, Najib; Shahateet, Mohammed Issa; Mohammad, Suleiman - In: Cogent economics & finance 7 (2019) 1, pp. 1-23
spot prices and US equity prices following the 2007 Global Financial Crisis. It also aims at estimating hedging …,870 daily observations of US financial market during 2007-2017. Findings-The results suggest that the hedging effectiveness of … investors, policy makers and portfolio managers. The key findings of this study are critical in formulating optimal hedging …
Persistent link: https://www.econbiz.de/10014233046
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Pre-IPO Cash Flow Volatility and Aftermarket Valuation
Cox, Justin - 2017
This paper studies the impact that pre-IPO cash flow volatility has on the initial and long-term value of a publicly traded firm. From the perspective of corporate risk management theory, higher cash flow volatility should reduce value in the form of higher borrowing costs, reduced investment,...
Persistent link: https://www.econbiz.de/10012960447
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Real Earnings Management Uncertainty and Corporate Credit Risk
Chen, Tsung-Kang - 2014
This study examines the accounting information uncertainty effects on corporate credit risk from the perspective of real earnings management (RM) activities by investigating 9,565 American bond observations from year 2001 to 2008. The main results show that the volatilities of RM activities...
Persistent link: https://www.econbiz.de/10013055650
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Analyst Disagreement and Aggregate Volatility Risk
Barinov, Alexander - 2015
The paper explains why firms with high dispersion of analyst forecasts earn low future returns. These firms beat the CAPM in periods of increasing aggregate volatility and thereby provide a hedge against aggregate volatility risk. The aggregate volatility risk factor can explain the abnormal...
Persistent link: https://www.econbiz.de/10013039417
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Earning volatility, capital structure decisions and financial distress by SEM
Ghasemzadeh, Morteza; Heydari, Mehdi; Mansourfar, Gholamreza - In: Emerging markets, finance & trade : a journal of the … 57 (2021) 9, pp. 2632-2650
Persistent link: https://www.econbiz.de/10012549936