Bunea-Bontaş, Cristina Aurora; Petre, Mihaela Cosmina; … - Volkswirtschaftliche Fakultät, … - 2009
The starting point for risk management and hedging lies in understanding a corporation’s exposure to different risks …. Hedging is vital for corporate risk management, involving reducing the exposure of the company to particular risks. Hedge … effectiveness testing permits firms to assess if they match the timing of the gains and losses of hedged items and their hedging …