Sökning: "Hedge Accounting"

Visar resultat 1 - 5 av 17 uppsatser innehållade orden Hedge Accounting.

1. 1. Säkringsredovisning : En komparativ studie av IFRS 9 & K3

   Magister-uppsats, Högskolan i Borås/Akademin för textil, teknik och ekonomi

   Författare :Michelle Edgren; Amanda Elofsson; [2020]
   Nyckelord :Hedge accounting; IFRS 9; K3; IAS 39; IFRS for SME; stakeholder model; Säkringsredovisning; IFRS 9; K3; IAS 39; IFRS for SME; intressentmodellen;

   Sammanfattning : Dagens företag är exponerade för många olika typer av risker, några av dessa är valuta, ränta och råvarupriser. För att skydda sig mot sådana risker kan företag som tillämpar regelverken IFRS alternativt K3 välja att använda sig av säkringsinstrument vilket exempelvis kan vara en valutatermin. LÄS MER

3. 2. Does having previous working experiences in finance affect corporate hedging decisions made by the CEO? - a study on U.S. oil and gas producers

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Peera Sakdanupong; Jeremy Seow; [2018]
   Nyckelord :Hedging; Hedge ratio; Chief executive officers; CEO characteristics; CEO risk preferences; Finance career; Business and Economics;

   Sammanfattning : The purpose of this thesis is to investigate if a CEO with finance and accounting working experiences would affect corporate hedging decisions, in terms of the decision to hedge, the extent of hedging, and the type of hedging tools used. This thesis uses panel data regressions where the hedge ratio, binary hedging decisions and hedging types are dependent variables, controlled by independent variables such as a dummy variable for CEOs with finance working experience, various CEO characteristics, and firm-level variables. LÄS MER

4. 3. Hedging Foreign Exchange Exposure in Private Equity Using Financial Derivatives

   Master-uppsats, KTH/Matematisk statistik

   Författare :Filip Kwetczer; Carl Åkerlind; [2018]
   Nyckelord :Private Equity; Foreign Exchange Exposure; Hedging; Black-Scholes Model; Financial Derivatives; Private Equity; Valutaexponering; Hedging; Black-Scholes Modell; Finansiella Derivat;

   Sammanfattning : This thesis sets out to examine if and how private equity funds should hedge foreign exchange exposure. To our knowledge the field of foreign exchange hedging within private equity, from the private equity firms’ point of view, is vastly unexplored scientifically. LÄS MER

5. 4. Maturity, Speculation and Corporate Hedging: An Empirical Study in Oil and Gas Firms from 2000-2008

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Xinyun Lin; Xitong Cong; [2017]
   Nyckelord :Maturity; Hedging; Speculation; Hedging determinants; Derivative usage; Business and Economics;

   Sammanfattning : In this paper, we develop a new but also under-researched measure for firms’ hedging practice: maturity. Comparison between the outputs of two sets of Tobit model using hedge ratio and maturity respectively shows that the costs of financial distress hypothesis and the financing costs hypothesis are partially supported by both hedge ratio and maturity. LÄS MER

7. 5. Maturity, Speculation and Corporate Hedging - An Empirical Study in Oil and Gas Firms from 2000-2008

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Xinyun Lin; Xitong Cong; [2017]
   Nyckelord :Business and Economics;

   Sammanfattning : In this paper, we develop a new but also under-researched measure for firms’ hedging practice: maturity. Comparison between the outputs of two sets of Tobit model using hedge ratio and maturity respectively shows that the costs of financial distress hypothesis and the financing costs hypothesis are partially supported by both hedge ratio and maturity. LÄS MER