How fair-value accounting can influence firm hedging

DOI10.1007/S11147-012-9084-YzbMath1296.91275OpenAlexW2086179824MaRDI QIDQ744408

Leif Atle Beisland, Dennis Frestad

Publication date: 25 September 2014

Published in: Review of Derivatives Research (Search for Journal in Brave)

Full work available at URL: http://hdl.handle.net/11250/136060

zbMATH Keywords

cash-flow hedgingearnings hedgingearnings volatilityfair value accountinghedgeable riskunhedgeable risk

Mathematics Subject Classification ID

Corporate finance (dividends, real options, etc.) (91G50)

Cites Work

• Unnamed Item
• Electricity prices and power derivatives: evidence from the Nordic Power Exchange
• On the Exact Covariance of Products of Random Variables

This page was built for publication: How fair-value accounting can influence firm hedging