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Alternative Approaches to Testing Hedge Effectiveness under SFAS No. 133 · Study

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ArticleAlternative Approaches to Testing Hedge Effectiveness under SFAS No. 133

John D. Finnerty2002

Article2002

Alternative Approaches to Testing Hedge Effectiveness under SFAS No. 133

John D. Finnerty · Dwight M. Grant

51 citations·0/0 files stored·Accounting Horizons

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Risk Management in Financial Firms Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1979The Hedging Performance of the New Futures Markets 2008Financial Accounting Standards Board (FASB)1984Hedging Performance and Basis Risk in Stock Index Futures 1980The Hedging Performance of the New Futures Markets: Comment 1991The impact of the lengths of estimation periods and hedging horizons on the effectiveness of a Hedge: Evidence from foreign currency futures

Cited by

2011Oil Risk Exposure: The Case of the U.S. Oil and Gas Sector 2010When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements 2005From Accounting to “Forecounting”*2004HEAT™ (HEDGE EFFECTIVENESS ANALYSIS TOOLKIT): A CONSISTENT FRAMEWORK FOR ASSESSING HEDGE EFFECTIVENESS UNDER IAS 39 AND FAS 133 FROM JPMORGAN

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2000Constant vs. time-varying hedge ratios and hedging efficiency in the BIFFEX marketarticle · 4 shared references 2000Futures hedging when the structure of the underlying asset changes: The case of the BIFFEX contractarticle · 4 shared references 1991The impact of the lengths of estimation periods and hedging horizons on the effectiveness of a Hedge: Evidence from foreign currency futuresarticle · 3 shared references 1997Hedging efficiency: A futures exchange management approacharticle · 3 shared references 1992Minimum variance hedge ratios for stock index futures: Duration and expiration effectsarticle · 3 shared references 1991Tests of random walk of hedge ratios and measures of hedging effectiveness for stock indexes and foreign currenciesarticle · 3 shared references

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Year2002

Typearticle

Published2002-06-01

VenueAccounting Horizons

ISSN-L0888-7993

Languageen

Citations51

Files0 public / 0

ShelfRisk Management in Financial Firms

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doi10.2308/acch.2002.16.2.95

openalex_workW2074765893

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