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Risk Management and Derivatives Use in Australian Firms

Batten, Jonathan A.; Hettihewa, Samanthala - In: Journal of Asia Business Studies 1 (2007) 2, pp. 37-44

Country‐specific information on risk management is increasingly important, not only for investors and decision makers in international markets but also, for those in national and regional markets. This study reports the results of a cross‐sectional survey of risk management practice and...

Persistent link: https://www.econbiz.de/10014838249

Risk management by the Basel Committee

Ojo, Marianne - In: Journal of Financial Regulation and Compliance 18 (2010) 4, pp. 305-315

Purpose – This paper not only aims to trace developments from the inception of the 1988 Basel Accord to its present form (Basel II), but also to highlight flaws inherent in the 1988 Accord and Basel II, by way of reference to developments which occurred during the Northern Rock Crisis....

Persistent link: https://www.econbiz.de/10014870169

The fund of hedge funds reporting puzzle

Amenc, Noël; Malaise, Philippe; Vaissié, Mathieu - In: The Journal of Risk Finance 7 (2006) 1, pp. 24-37

Purpose – The development of alternative investment has not yet been accompanied by genuine consideration of the specific characteristics of the risks and returns of hedge funds with regard to the provision of information to investors. To fill the gap, in 2004 EDHEC launched an international...

Persistent link: https://www.econbiz.de/10014901379

Evaluating risk management strategies for Pacific Northwest grain producers

Makus, Larry D.; Holly Wang, H.; Chen, Xiaomei - In: Agricultural Finance Review 67 (2007) 2, pp. 357-375

‐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

Hedging financial and business risks in agriculture with commodity‐linked loans

Jin, Yufei; Turvey, Calum G. - In: Agricultural Finance Review 62 (2002) 1, pp. 41-57

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

Managing risk in agriculture through hedging and crop insurance: what does a national survey reveal?

Mishra, Ashok K.; El‐Osta, Hisham S. - In: Agricultural Finance Review 62 (2002) 2, pp. 135-148

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

Could the government manage its exposure to crop reinsurance risk?

Hayes, Dermot J.; Lence, Sergio H.; Mason, Chuck - In: Agricultural Finance Review 63 (2003) 2, pp. 127-142

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

A revolution in financial reporting

Damant, David - In: Balance Sheet 10 (2002) 1, pp. 4-7

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

Financial instruments: fair values and disclosure

In: Balance Sheet 10 (2002) 1, pp. 12-19

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

Accounting for financial instruments under IAS: The European dimension

Moore, Richard - In: Balance Sheet 10 (2002) 1, pp. 20-23

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