Showing 1 - 10 of 15
‐irrigated grain producers using three rotational practices. Risk management tools include hedging with wheat futures, yield insurance … over revenue insurance without price replacement. Hedging is not extensively utilized unless government programs are …
Persistent link: https://www.econbiz.de/10014667235
One of the particular problems facing agribusiness firms is the relationship between commodity price risk (a source of business risk) and debt repayment ability (a source of financial risk). This study examines the use of commodity‐linked loans applied to agricultural credits. A...
Persistent link: https://www.econbiz.de/10014667277
Crop insurance and hedging are two risk management strategies used by farmers to manage risk. Using a discrete choice … model and farm‐level data, this study investigates the factors influencing farmers’ use of hedging and crop insurance as … are positively related to a farmer’s decision to purchase crop insurance. For the hedging model, results suggest education …
Persistent link: https://www.econbiz.de/10014667283
insurance firms equals $78.7 million. In addition, various hedging strategies are examined for their potential to reduce the … government’s reinsurance risk. The risk reduction achievable by hedging is appreciable, but use of derivative contracts alone is …
Persistent link: https://www.econbiz.de/10014667294
The nature of reported financial performance and financial disclosure is undergoing a dramatic change. The author argues that the issue of accounting for financial instruments and its emphasis on fair values goes to the heart of the problem. He argues that the thoughts provided by the AIMR...
Persistent link: https://www.econbiz.de/10014689090
This is an edited text of the response submitted by the Financial Instruments Task Force of the Association for Investment Management and Research to the International Accounting Standards Board in response to the Joint Working Group Draft Standard and Basic Conclusions dated 22 December 2000....
Persistent link: https://www.econbiz.de/10014689092
The proposals on accounting for financial instruments developed by the Joint Working Group look as though they will take several years to sort out. In the meantime listed companies in Europe have to report under international standards by the year 2005. The author looks at how companies, and in...
Persistent link: https://www.econbiz.de/10014689093
institutions are having to alter disclosure methods, the authors provide a practical guide to dealing with each type of hedging …
Persistent link: https://www.econbiz.de/10014689095
The world of financial instruments is becoming increasingly regulated. This paper deals with how hedging works as a …
Persistent link: https://www.econbiz.de/10014689103
The authors look at the way in which Enron used hedging techniques before the corporate collapse of the organization …
Persistent link: https://www.econbiz.de/10014689105