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Keywords: hedging
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Journal Articles
The Accounting Review (2023) 98 (1): 453–478.
Published: 01 January 2023
... and income. If a firm instead diversifies its operations to lower its income volatility (with no difference in expected income), such as securing a profit of $5,000,000 with certainty, it can reduce its tax to $1,750,000. Thus, in this example, hedging generates $1,750,000 of expected tax savings without...
Includes: Supplementary data
Journal Articles
The Accounting Review (2022) 97 (4): 27–50.
Published: 01 July 2022
... executives to control their firms' exposure to weather risk. Once these derivatives became available, those executives who use them to hedge experience relative reductions in their total compensation and equity incentives. The decline in compensation is consistent with a reduction in the risk premium...
Journal Articles
The Accounting Review (2016) 91 (4): 1109–1138.
Published: 01 July 2016
...Ronald A. Dye; Sri S. Sridhar ABSTRACT Allowing CEOs to hedge the risk in the compensation contracts their firms give them has been controversial because such hedging allows the executives to undo some of the incentive effects of those contracts; it also results in a divergence between...