Table 1 - uploaded by Veliota Drakopoulou
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The goal of this research was to investigate the controversy surrounding the inability of Statement of Financial Accounting Standard No. 133 (SFAS 133), Accounting for Derivative Instruments and Hedging Activities to portray the economics of hedging. This research examined whether or not the possibility of increased volatility evolved from economic...
Contexts in source publication
Context 1
... Peer 2, four BHCs were classified as SFAS133-compliant hedgers and 13 BHCs were classified as SFAS133-accounting hedgers. Table 1 ...
Context 2
... descriptive results in Table 1 provide the 2008 and 2009 total notional value of derivative instruments designated as accounting, cash flow, fair value, and economic hedges for both groups of BHCs showing that SFAS-accounting hedgers increased the level of accounting hedges and did not use any economic hedges, while SFAS133-compliant hedgers increased the level of accounting hedges and decreased the level of economic hedges. For SFAS133-accounting hedgers the results suggest that the 2009 notional value of cash flow hedges, fair value hedges and accounting hedges is significantly higher than the 2008 notional value. ...
Context 3
... SFAS133-compliant hedgers the results suggest that the 2009 notional value of fair value hedges and accounting hedges is significantly higher than the 2008 notional value, while the 2009 notional value of cash flow hedges and economic hedges is significantly lower than the 2008 notional value. The descriptive results in Table 1 show that SFAS-accounting hedgers hedge in a limited fashion only where hedge accounting treatment is attained thus evading additional earnings volatility and decreasing just a limited amount of economic risks, while SFAS133-compliant hedgers hedge in a more optimal economic way thus recognizing the volatility in earnings originated from those hedges that do not comply for hedge accounting. ...
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