A relação entre a contabilidade de hedge e o risco idiossincrático no mercado de capitais brasileiro

Autor: Dhiego Augusto Solino Feitosa, Marcelo Augusto Ambrozini, Yuri Gomes Paiva Azevedo, Rafael Moreira Antônio

Publikováno v: Enfoque, Vol 43, Iss 3 (2024)

Objetivo: Este trabalho examina o efeito da adoção e divulgação da contabilidade de hedge no risco idiossincrático das companhias de capital aberto listadas na Bovespa (B3), tendo como fundamentação teórica a Teoria de Agência, Assimetria de

Externí odkaz: https://doaj.org/article/a95b194caf2249a2b1b01d9dd5ef1e5b

Derivados como herramientas de cobertura para agronegocios – Exchange

Autor: Negrisolo, Daniel Haswani, Amorim, Domingos Isaias Maia

Publikováno v: Research, Society and Development; Vol. 11 No. 12; e255111234609
Research, Society and Development; Vol. 11 Núm. 12; e255111234609
Research, Society and Development; v. 11 n. 12; e255111234609
Research, Society and Development
Universidade Federal de Itajubá (UNIFEI)
instacron:UNIFEI

Agrobusiness is a branch of activity with a high risk compared to other business activities, including the biological nature of its production. The modern management of this branch of activity emphasizes more and more the predictability of its activi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______3056::3ad6df0e188aa73d124490429eb97fdc
https://rsdjournal.org/index.php/rsd/article/view/34609

Effects of the exchange rate on the adoption of hedge accounting: evidence from Brasil

Autor: Sticca, Ralph Melles

Under Accounting Statement CPC 38, from 2010 on Brazilian companies started adopting accounting standards correspondent to IAS 39 regarding hedge accounting, whose disclosure is optional and, in cash flow hedge operations, may avoid losses disclosure

Externí odkaz: http://www.teses.usp.br/teses/disponiveis/96/96133/tde-12122018-155403/

Fatores que promovem discordâncias entre fisco e contribuinte a respeito da comprovação de hedge

Autor: Sílvio Hiroshi Nakao, Ralph Melles Sticca

Publikováno v: Revista Contemporânea de Contabilidade, Vol 10, Iss 21, Pp 25-50 (2013)

This paper investigates factors that cause disagreement between tax authorities and taxpayers in regard to hedge validation in financial operations, which is a legal requeriment for the deducibility of losses over the income tax. A case-study, which

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::f2c39702175b880ee3b3c83b9e64101c
http://www.redalyc.org/articulo.oa?id=76229366002

Impactos do IFRS nas atividades de hedge das empresas : evidências para o mercado brasileiro

Autor: Carvalho, Rafael Rodrigues

Publikováno v: Repositório Institucional do FGVFundação Getulio VargasFGV.

Submitted by Rafael Rodrigues Carvalho (rafael.rodrigues.carvalho@gmail.com) on 2014-07-09T03:48:40Z No. of bitstreams: 1 Dissertação_Rafael_Carvalho_v.8.pdf: 1569793 bytes, checksum: 9c25aa5b72e49eb25d6887a4d3d75868 (MD5)
Approved for entry i

Externí odkaz: http://hdl.handle.net/10438/12043