The following information was submitted:
Transactions: WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS
Transactions ID Number: 89-820
Full Name: Jiri Strouhal
Position: Senior Lecturer
Age: ON
Sex: Male
Address: University of Economics Prague, W. Churchill Sq. 4, 130 67 Prague 3
Country: CZECH REPUBLIC
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E-mail address: strouhal@vse.cz
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Title of the Paper: Accounting for Derivatives: Hedging or Trading?
Authors as they appear in the Paper: Jiri Strouhal, Carmen G. Bonaci, Dumitru Matis
Email addresses of all the authors: strouhal@vse.cz
Number of paper pages: 10
Abstract: Paper performs an analysis of the Czech and Romanian derivatives market through a deductive approach, starting from the macroeconomic picture of emergent capital markets of Central and Eastern Europe, and then moving to the specific case of Czech Republic and Romania. Findings reveal potential sources of information asymmetry which might put the informational advantage in the hands of some parties involved in derivatives trading. The very low level of information reported on derivatives operations might be the signal of an alarming situation concerning the characteristics of accounting information that already had its way through the current crisis.
Keywords: Hedging; Hedge Accounting; IFRS; Fair Value; Financial Derivatives; Risk Management
EXTENSION of the file: .pdf
Special (Invited) Session: Derivatives and Hedging Issues in Financial Reporting
Organizer of the Session: 634-365
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