Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment
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DOI: 10.1007/s12197-017-9399-5
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More about this item
Keywords
Capital expenditures; Derivatives use; Hedging; Hedging effectiveness; Risk exposure; Statement of financial accounting Standards 133; Required disclosures;All these keywords.
JEL classification:
- D84 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Expectations; Speculations
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
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