Matches in SemOpenAlex for { <https://semopenalex.org/work/W2898895546> ?p ?o ?g. }
Showing items 1 to 55 of
55
with 100 items per page.
- W2898895546 abstract "The goal of this research was to investigate the controversy surrounding the inability of SFAS 133 an amendment of SFAS 161 to portray the economics of hedging. This research examined whether or not BHCs’ design of hedge effectiveness tests was determined by the concern of the additional earnings volatility possibly evolved from economic hedges that do not qualify for hedge accounting. The results implicate that most BHCs after the amendment of SFAS 161 reassessed their risk management approach to one that is more accounting responsive to ensure that most hedges are highly effective to qualify for hedge accounting. The findings suggest that BHCs reciprocate between risk management and earnings volatility when face a trade-off between employ economic hedges which increase earnings volatility and discontinue economic hedges to avoid increases in earnings volatility. The results accede with the results of Park (2004), Singh (2008), Zhang (2008), Hariom (2014), Bratten (2016), Spencer (2018), and Thomas (2018) who found that derivative users had lower levels of earnings volatility after the introduction of SFAS 161." @default.
- W2898895546 created "2018-11-09" @default.
- W2898895546 creator A5034454696 @default.
- W2898895546 date "2018-11-02" @default.
- W2898895546 modified "2023-09-30" @default.
- W2898895546 title "Are the Recent Restatements of Financial Institutions 10K’s due to the Perceived Earning Volatility Caused by SFAS 161?" @default.
- W2898895546 doi "https://doi.org/10.5430/afr.v7n4p122" @default.
- W2898895546 hasPublicationYear "2018" @default.
- W2898895546 type Work @default.
- W2898895546 sameAs 2898895546 @default.
- W2898895546 citedByCount "0" @default.
- W2898895546 crossrefType "journal-article" @default.
- W2898895546 hasAuthorship W2898895546A5034454696 @default.
- W2898895546 hasBestOaLocation W28988955461 @default.
- W2898895546 hasConcept C106159729 @default.
- W2898895546 hasConcept C121955636 @default.
- W2898895546 hasConcept C144133560 @default.
- W2898895546 hasConcept C162324750 @default.
- W2898895546 hasConcept C18903297 @default.
- W2898895546 hasConcept C2781009383 @default.
- W2898895546 hasConcept C2781426361 @default.
- W2898895546 hasConcept C556758197 @default.
- W2898895546 hasConcept C70771513 @default.
- W2898895546 hasConcept C86803240 @default.
- W2898895546 hasConcept C91602232 @default.
- W2898895546 hasConceptScore W2898895546C106159729 @default.
- W2898895546 hasConceptScore W2898895546C121955636 @default.
- W2898895546 hasConceptScore W2898895546C144133560 @default.
- W2898895546 hasConceptScore W2898895546C162324750 @default.
- W2898895546 hasConceptScore W2898895546C18903297 @default.
- W2898895546 hasConceptScore W2898895546C2781009383 @default.
- W2898895546 hasConceptScore W2898895546C2781426361 @default.
- W2898895546 hasConceptScore W2898895546C556758197 @default.
- W2898895546 hasConceptScore W2898895546C70771513 @default.
- W2898895546 hasConceptScore W2898895546C86803240 @default.
- W2898895546 hasConceptScore W2898895546C91602232 @default.
- W2898895546 hasLocation W28988955461 @default.
- W2898895546 hasLocation W28988955462 @default.
- W2898895546 hasLocation W28988955463 @default.
- W2898895546 hasOpenAccess W2898895546 @default.
- W2898895546 hasPrimaryLocation W28988955461 @default.
- W2898895546 hasRelatedWork W1528346022 @default.
- W2898895546 hasRelatedWork W1539921135 @default.
- W2898895546 hasRelatedWork W2154228461 @default.
- W2898895546 hasRelatedWork W2169980846 @default.
- W2898895546 hasRelatedWork W2583337962 @default.
- W2898895546 hasRelatedWork W2759577949 @default.
- W2898895546 hasRelatedWork W2898895546 @default.
- W2898895546 hasRelatedWork W3125310620 @default.
- W2898895546 hasRelatedWork W3137742011 @default.
- W2898895546 hasRelatedWork W3149661946 @default.
- W2898895546 isParatext "false" @default.
- W2898895546 isRetracted "false" @default.
- W2898895546 magId "2898895546" @default.
- W2898895546 workType "article" @default.