Search Results - subject:"derivative instruments"

International Monetary Fund (IMF); International … - 2007

This Selected Issues paper on Euro Area Policies reviews the integration of Europeâ€™s financial markets and the challenges faced by the new European Union member states with respect to euro adoption. Markets in the Financial Instruments Directive are expected to become applicable in...

Persistent link: https://www.econbiz.de/10011244045

Using the Balance Sheet Approach in Surveillance; Framework, Data Sources, and Data Availability

Pellechio, Anthony J.; Mathisen, Johan - International Monetary Fund (IMF) - 2006

Recent improvements in statistical methodologies and data availability are facilitating detailed, high-frequency, timely macroeconomic balance sheet analysis. This paper provides practical instruction on how to design the framework to analyze vulnerabilities in a country as well as an overview...

Persistent link: https://www.econbiz.de/10005605198

The potential use of derivatives to manage the price risk of seafood markets: the case of sole and cuttlefish in France

Bégué-Turon, Jean-Loïc; Perraudeau, Yves; Rautureau, … - Volkswirtschaftliche Fakultät, … - 2006

Taking into consideration the changes in the rules for the price support for agricultural and sea products, it seems appropriate to find out what other means could be used to cover the price risk in order to protect the commercial margin of these sectors of activity. The use of derivatives tools...

Persistent link: https://www.econbiz.de/10005789478

Exchange Rate Risk Measurement and Management; Issues and Approaches for Firms

Papaioannou, Michael G. - International Monetary Fund (IMF) - 2006

Measuring and managing exchange rate risk exposure is important for reducing a firm's vulnerabilities from major exchange rate movements, which could adversely affect profit margins and the value of assets. This paper reviews the traditional types of exchange rate risk faced by firms, namely...

Persistent link: https://www.econbiz.de/10005825991

The use of derivatives by South African agricultural co-operatives to hedge financial risks

Botha, Erika - 2005

firstly on the identification of derivative instruments in the market and their applicability to mitigate financial risks co …, evident that although the derivative instruments are available, not all co-operatives make use of these instruments …

Persistent link: https://www.econbiz.de/10009457759

Transparency in Central Bank Financial Statement Disclosures

Sullivan, Kenneth - International Monetary Fund (IMF) - 2005

The IMF's development of the Code of Good Practices on Transparency in Monetary and Financial Policies and the introduction of safeguards assessments have increased emphasis on transparency of the disclosures made in central bank financial statements. This paper, which updates WP/00/186, looks...

Persistent link: https://www.econbiz.de/10005599561

A Framework for the Surveillance of Derivative Activities

Gutierrez, Eva - International Monetary Fund (IMF) - 2005

This paper proposes a framework for the surveillance of financial institutions' derivatives activities. The designed framework builds on information likely to be collected by financial market regulators for supervisory purposes, and/or information collected by market participants for the purpose...

Persistent link: https://www.econbiz.de/10005263815

Differential changes in the value-relevance of earnings and book values over time: financial versus other industries

Asthana, Sharad; Chen, Lucy Huajing - In: International Journal of Accounting and Finance 3 (2012) 3, pp. 207-222

institutions typically hold more SFAS-133-related derivative instruments and hedging portfolios than other industries. Our results …

Persistent link: https://www.econbiz.de/10010670182

The information quality of derivative disclosure in corporate annual reports of Australian firms in the extractive industries

Hassan, Mohamat Sabri - 2004

derivative instruments. In Australia, some derivative instruments are not recognised in the balance sheet. However, the … the disclosure quality of derivative instruments. The current study contributes to the literature by examining the … Foreign Affairs and Trade, 2003a and 2003b). Further, firms in the extractive industries extensively use derivative …

Persistent link: https://www.econbiz.de/10009438230

Option-Implied Risk-Neutral Distributions and Risk Aversion

Jackwerth, Jens Carsten - 2004

Analysts are accustomed to using prices for the information they contain. A stock price, for example, can be thought of as an expected value of future cash flows. Each futures price and option price tells the analyst a bit more about the probability distribution under which those expectations...

Persistent link: https://www.econbiz.de/10009471745