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Accounting for derivatives and risk management activities

Tessema, Abiot Mindaye - In: International Journal of Accounting and Information … 24 (2016) 1, pp. 82-96

Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging … derivative instruments and hedging activities, on average, decreases firms’ market rate risk exposure. This finding suggests that … after the implementation of the recognition and disclosure of derivative instruments and hedging activities required by …

Persistent link: https://www.econbiz.de/10014759392

Hedging effectiveness of weather derivatives in arable farming – is there a need for mixed indices?

Pelka, Niels; Musshoff, Oliver - In: Agricultural Finance Review 73 (2013) 2, pp. 358-372

Purpose – The use of weather derivatives is impaired with a basis risk which diminishes the hedging effectiveness and … compare the hedging effectiveness of a simple temperature‐based and a simple precipitation‐based weather derivative with that … is used to improve statistical reliability. The hedging effectiveness is measured non‐parametrically regarding the …

Persistent link: https://www.econbiz.de/10014667636

Naive Versus Minimum‐Risk Direct Hedging of Cash Metal Prices Using U.S. Metal Futures Markets

Meyer, Thomas O. - In: American Journal of Business 9 (1994) 2, pp. 39-46

Journal which have an intrinsicrelation with (at least) one of the six primary metal futures markets.Hedging is deemed …

Persistent link: https://www.econbiz.de/10014668101

Beyond traditional financial asset classes : the demand for infrastructure in a multi-period asset allocation framework

Umar, Zaghum; Zaremba, Adam; Gull, Ammar Ali; Sokolova, … - In: International journal of finance & economics : IJFE 29 (2024) 3, pp. 2581-2592

Persistent link: https://www.econbiz.de/10014635143

Interplay of crises : unpacking intraday spillovers in oil and European equities in the shadow of the COVID-19 and the Ukraine-Russia war

Alshater, Muneer Maher; Hanif, Waqas; El Khoury, Rim; … - In: Borsa Istanbul Review 24 (2024) 4, pp. 747-771

This study investigates the time-varying frequency of spillovers between European stock markets and oil during the COVID-19 pandemic and the Russia-Ukraine war. Using the spillover index by Diebold & Yilmaz, 2012 and Baruník & Křehlík, 2018, we analyze high-frequency data at a 5-min interval...

Persistent link: https://www.econbiz.de/10014635385

The after‐effect of Rule 203(b)(3)‐2: what it means to take on the role of CCO to comply with the controversial measure

Panebianco, Colette - In: Journal of Investment Compliance 6 (2005) 1, pp. 59-62

Purpose – To describe the role and requirements for the chief compliance officer (CCO), appointed by hedge fund managers within an investment advisory firm. Design/methodology/approach – Summarizes Rule 203(b)(3)‐2 under the 1940 Investment Advisers Act, provides a recent case study in...

Persistent link: https://www.econbiz.de/10014893154

Hedge fund regulation: current trends in the industry

Lukaj, Michael S.; Healy, Girard M. - In: Journal of Investment Compliance 8 (2007) 1, pp. 4-12

Purpose – This paper aims to provide an analysis and report on the current regulatory environment for US hedge funds and explore the latest actions from governmental groups and the private sector. Design/methodology/approach – A compilation of the most recent government communications,...

Persistent link: https://www.econbiz.de/10014893209

Hedge fund side letters: guidance for UK managers

Astleford, Peter D.; Frase, Richard; Hougie, Andrew; … - In: Journal of Investment Compliance 8 (2007) 1, pp. 13-15

Purpose – This paper seeks to discuss the Guidance Note on disclosure of hedge fund side letters issued by the UK's Alternative Investment Management Association (AIMA) in September 2006. Design/methodology/approach – Explains the meaning of “material” and “non‐material” and...

Persistent link: https://www.econbiz.de/10014893210

Changes in the investment adviser business in the United States

Glenn, Paul D. - In: Journal of Investment Compliance 8 (2007) 2, pp. 39-48

Purpose – The purpose of this paper is to discuss the overall profile of SEC‐registered investment advisers in the USA, to identify trends and influences on the profile of investment advisers, and to extrapolate to future expectations in the profile of SEC‐registered investment advisers....

Persistent link: https://www.econbiz.de/10014893223

Court decision on hedge fund registration requirements derails SEC fraud case

Machtinger, Steven N. - In: Journal of Investment Compliance 8 (2007) 3, pp. 56-59

Purpose – The purpose of this paper is to illustrate through a recent Order Dismissing Proceedings against a San Francisco hedge fund manager the interplay between the SEC's regulation and enforcement programs and the way that a patient response to SEC enforcement allegations can sometimes be...

Persistent link: https://www.econbiz.de/10014893231