Concepedia

Fair Value Hedging

Fair Value Hedging is a derivative-based risk management strategy used in financial accounting to offset changes in the fair value of a recognized asset, liability, or firm commitment, thereby aligning the recognition of hedging instrument gains or losses with those of the hedged item in the income statement.

30

Publications

1.7K

Citations

52

Authors

49

Institutions

Publications per year

2017–2026

5

Parents

Publications

30

Value-relevance of banks' derivatives disclosures

Mohan Venkatachalam · Journal of Accounting and Economics · 1996 · 367 citations

, , +15

Empirical Evidence on the Corporate Use of Derivatives

Henk Berkman, Michael E. Bradbury · Financial Management · 1996 · 311 citations

, , +16

Pricing VIX futures: Evidence from integrated physical and risk‐neutral probability measures

Yueh‐Neng Lin · Journal of Futures Markets · 2007 · 123 citations

, , +17

The Fair Value of Cash Flow Hedges, Future Profitability, and Stock Returns

John L. Campbell · Contemporary Accounting Research · 2013 · 122 citations

, , +17

Do sophisticated investors use the information provided by the fair value of cash flow hedges?

John L. Campbell, Jimmy F. Downes, William C. Schwartz · Review of Accounting Studies · 2015 · 80 citations

, , +14

1–5 of 30

Authors

52

  1. JL
    John L. Campbell

    University of Georgia, United States

    3 publications · 228 citations

    3

    h-index

  2. AT
    Ane Tamayo

    London School of Economics and Political Science, United Kingdom

    2 publications · 77 citations

    2

    h-index

  3. WC
    William C. Schwartz

    University of Arizona, United States

    2 publications · 106 citations

    2

    h-index

  4. ME
    Michael E. Bradbury

    Massey University, New Zealand

    2 publications · 343 citations

    2

    h-index

  5. MV
    Mohan Venkatachalam

    Duke University, United States

    2 publications · 392 citations

    2

    h-index

1–5 of 52

Institutions

49

  1. University of Agder

    Kristiansand, Norway

    2 h-index

    4 publications

    68 citations

  2. University of Georgia

    Athens, United States

    2 h-index

    2 publications

    106 citations

  3. University of Nebraska–Lincoln

    Lincoln, United States

    2 h-index

    2 publications

    106 citations

  4. London School of Economics and Political Science

    London, United Kingdom

    2 h-index

    2 publications

    77 citations

  5. University of Palermo

    Palermo, Italy

    1 h-index

    1 publications

    22 citations

  6. Oklahoma State University

    Stillwater, United States

    1 h-index

    1 publications

    80 citations

  7. Stanford University

    Stanford, United States

    1 h-index

    2 publications

    46 citations

  8. Australian Institute of Business

    Adelaide, Australia

    1 h-index

    1 publications

    19 citations

1–8 of 49

Venues

  1. SSRN Electronic Journal

    Repository · 3 publications · 117 citations

    3

    h-index

  2. Journal of Accounting and Economics

    2 publications · 390 citations

    2

    h-index

  3. Financial Management

    FM · 2 publications · 368 citations

    2

    h-index

  4. Journal of Risk & Insurance

    2 publications · 48 citations

    2

    h-index

  5. The Journal of Derivatives

    1 publications · 11 citations

    1

    h-index

1–5