1-3 of 3
Keywords: hedging
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review (2023) 98 (1): 453–478.
Published: 01 January 2023
... organizational structure hedging A key decision for a firm is whether to expand the boundaries of its operations to multiple industries or focus on a single industry. Among other potential advantages, such as operational synergies or improved internal capital markets, a lower tax burden is frequently...
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...