Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives
Eva Marie Ebach, Michael Hertel, Andreas Lindermeir and Timm Tränkler
| 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
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| Subject: | Fair value accounting | Income smoothing | Earnings volatility | Hedging of derivatives | Derivat | Derivative | Hedging | Fair-Value-Bilanzierung | Volatilität | Volatility | IFRS | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JRF-07-2015-0064 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011628367