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Alternative Approaches to Testing Hedge Effectiveness under SFAS No. 133
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Alternative Approaches to Testing Hedge Effectiveness under SFAS No. 133 (2002)Alternative Approaches to Testing Hedge E…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…The impact of the lengths of estimation periods and hedging horizons on the effectiveness of a Hedge: Evidence from foreign currency futures (1991)The impact of the lengths of …Hedging Performance and Basis Risk in Stock Index Futures (1984)Hedging Performance and Basis…The Hedging Performance of the New Futures Markets: Comment (1980)The Hedging Performance of th…The Hedging Performance of the New Futures Markets (1979)The Hedging Performance of th…Oil Risk Exposure: The Case of the U.S. Oil and Gas Sector (2011)Oil Risk Exposure: The Case o…When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements (2010)When Do Accounting Earnings M…From Accounting to “Forecounting”* (2005)From Accounting to “Forecount…HEAT™ (HEDGE EFFECTIVENESS ANALYSIS TOOLKIT): A CONSISTENT FRAMEWORK FOR ASSESSING HEDGE EFFECTIVENESS UNDER IAS 39 AND FAS 133 FROM JPMORGAN (2004)HEAT™ (HEDGE EFFECTIVENESS AN…The Determinants of Firms' Hedging Policies (1985)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)Valuation and Clean Surplus Accounting for Operating and Financial Activities* (1995)Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions (2002)Financial Accounting Theory (2003)Executive Turnover, Gender, And Earnings Management: An Exploratory Analysis (2014)The Theory of Hedging and Speculation in Commodity Futures (1960)The Theory of Hedging and Speculation in Commodity Futures (1976)Hedge period length and Ex‐ante futures hedging effectiveness: The case of foreign‐exchange risk cross hedges (1992)Multivariate GARCH hedge ratios and hedging effectiveness in Australian futures markets (2005)An empirical analysis of the relationship between hedge ratio and hedging horizon using wavelet analysis (2006)RiskMetrics Technical Document (2015)Common risk factors in the returns on stocks and bonds (1993)Returns to Buying Winners and Selling Losers: Implications for Stock Market Efficiency (1993)On Persistence in Mutual Fund Performance (1997)Oil and stock returns: Frequency domain evidence (2012)Oil price risk in the Spanish stock market: An industry perspective (2013)The impacts of global economic policy uncertainty on stock market returns in regime switching environment: Evidence from sectoral perspectives (2018)Cross Hedging (1981)The relation between forward prices and futures prices (1981)Index-Futures Arbitrage and the Behavior of Stock Index Futures Prices (1988)Price dynamics and error correction in stock index and stock index futures markets: A cointegration approach (1993)Bitcoin Futures—What use are they? (2018)Stability and the hedging performance of foreign currency futures (1983)Hedging efficiency: A futures exchange management approach (1997)Bivariate garch estimation of the optimal commodity futures Hedge (1991)Time-Varying Distributions and Dynamic Hedging with Foreign Currency Futures (1993)Financing Policy, Basis Risk, and Corporate Hedging: Evidence from Oil and Gas Producers (2000)The World Price of Earnings Opacity (2003)The Information Role of Conservatism (2008)An Examination of Corporate Tax Shelter Participants (2009)
this work references cited by second hop

References

  • 1979The Hedging Performance of the New Futures Markets1,566 cited
  • 2008Financial Accounting Standards Board (FASB)1,095 cited
  • 1984Hedging Performance and Basis Risk in Stock Index Futures364 cited
  • 1980The Hedging Performance of the New Futures Markets: Comment93 cited
  • 1991The impact of the lengths of estimation periods and hedging horizons on the effectiveness of a Hedge: Evidence from foreign currency futures87 cited

Cited by

  • 2011Oil Risk Exposure: The Case of the U.S. Oil and Gas Sector134 cited
  • 2010When Do Accounting Earnings Matter More than Economic Earnings? Evidence from Hedge Accounting Restatements31 cited
  • 2005From Accounting to “Forecounting”*21 cited
  • 2004HEAT™ (HEDGE EFFECTIVENESS ANALYSIS TOOLKIT): A CONSISTENT FRAMEWORK FOR ASSESSING HEDGE EFFECTIVENESS UNDER IAS 39 AND FAS 133 FROM JPMORGAN20 cited

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