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LONG TERM EXCHANGE RATE RISK AND HEDGING WITH QUANTITY UNCERTAINTY IN A MARKET THAT ONLY PROVIDES SHORT TERM FUTURES CONTRACTS
(CONSEJO LATINOAMERICANO ESCUELAS ADM-CLADEA, 2012)
This paper analyzes the problem faced by an investor expecting to receive an uncertain amount of cash flow in a foreign currency on a certain future date T. The investor is also assumed to be exposed to long-term exchange ...
Eficiência e razão de hedge: uma análise dos mercados futuro brasileiros de boi, café, etanol, milho e soja
(Universidade Federal do Rio Grande do NorteBRUFRNPrograma de Pós-Graduação em AdministraçãoPolíticas e Gestão Públicas; Gestão Organizacional, 2013-10-08)
This research aims to investigate the Hedge Efficiency and Optimal Hedge Ratio for the future market of cattle, coffee, ethanol, corn and soybean. This paper uses the Optimal Hedge Ratio and Hedge Effectiveness through ...
Adoção do Hedge Accounting no Brasil? As divulgações são adequadas?
(Florianópolis, SC, 2017)
O objetivo geral do artigo é verificar a adoção do hedge accounting nas demonstrações financeiras das empresas brasileiras. Assim, foram analisadas as notas explicativas das Demonstrações Financeiras Padronizadas no período ...
Belief elicitation in experiments: Is there a hedging problem?
Belief-elicitation experiments usually reward accuracy of stated beliefs in addition to payments for other decisions. But this allows risk-averse subjects to hedge with their stated beliefs against adverse outcomes of the ...
An SDF approach to hedge funds’ tail risk: evidence from Brazilian funds
(2016-03-21)
The main purpose of this paper is to propose a methodology to obtain a hedge fund tail risk measure. Our measure builds on the methodologies proposed by Almeida and Garcia (2015) and Almeida, Ardison, Garcia, and Vicente ...
Análise das alternativas de proteção cambial para uma empresa multinacional do setor químico atuando no Brasil: uma discussão sobre modelo de proteção cambial com enfoque em custo para as operações de uma empresa importadora
(2017-02-24)
This study addresses the practice of cash flow hedge operations within organizations, what are the main economic variables linked to the decision, instruments used, costs and benefits associated with the operation of an ...
Hedge accounting com derivativos exóticos e tributação
(2011-05-31)
This research examined the application of the hedge accounting methodology for derivatives and its object o f protection. It was shown the fair v alue calculation, marketto-market value, hedge effectiveness test, documentation ...
A influência de operações de hedge no mercado potencial de derivativos no agronegócio regional de UberlândiaThe influence of hedge operations on the potential derivative market in the regional agribusiness of Uberlandia
(Universidade Federal de UberlândiaBrasilAdministração, 2019)