How fair-value accounting can influence firm hedging

DOI10.1007/S11147-012-9084-YzbMATH Open1296.91275OpenAlexW2086179824MaRDI QIDQ744408FDOQ744408

Authors: Leif Atle Beisland, Dennis Frestad 

Publication date: 25 September 2014

Published in: Review of Derivatives Research (Search for Journal in Brave)

Full work available at URL: http://hdl.handle.net/11250/136060

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zbMATH Keywords

cash-flow hedgingearnings hedgingearnings volatilityfair value accountinghedgeable riskunhedgeable risk

Mathematics Subject Classification ID

Corporate finance (dividends, real options, etc.) (91G50)

Cites Work

• Electricity prices and power derivatives: evidence from the Nordic Power Exchange
• On the Exact Covariance of Products of Random Variables
• How firms should hedge

Cited In (3)

• Do Firms Use Derivatives to Reduce their Dependence on External Capital Markets?
• Title not available (Why is that?)
• The problem with current accounting: a critique of SFAS 115 and SFAS 133 using an equity-indexed annuity example

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