Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives
Year of publication: |
2016
|
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Authors: | Ebach, Eva Marie ; Hertel, Michael ; Lindermeir, Andreas ; Tränkler, Timm |
Published in: |
Journal of risk finance : the convergence of financial products and insurance. - Bingley : Emerald Group Publishing Limited, ISSN 1526-5943, ZDB-ID 2088897-1. - Vol. 17.2016, 3, p. 310-327
|
Subject: | Fair value accounting | Income smoothing | Earnings volatility | Hedging of derivatives | Derivat | Derivative | Hedging | Fair-Value-Bilanzierung | Volatilität | Volatility | IFRS | Bilanzpolitik | Accounting policy | Gewinn | Profit |
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