Essays about: "hedging disclosure"

Found 2 essays containing the words hedging disclosure.

  1. 1. Risk Management: Disclosure Effects

    University essay from Göteborgs universitet/Graduate School

    Author : Juan Diez; Gutierrez Javier; [2009-08-20T08:50:48Z]
    Keywords : Risk management; information asymmetry; disclosure;

    Abstract : This thesis explores the effect of disclosure on risk management policies. Following recent theory on risk management, with market imperfections, risk management creates value by reducing the volatility of the cash flows. READ MORE

  3. 2. How to hedge disclosures? IFRS 7 and Hedge Accounting - A first stocktaking

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Manuel Hausin; Christoffer Hemmingsson; Jesper Johansson; [2008-06-02T09:29:09Z]
    Keywords : ;

    Abstract : Background and problem: Financial instruments are often highly complex. An effective financial presentation of the certain risks is therefore vital for the users’, especially for the investors’ understanding of financial reports for their decision-making processes. READ MORE