Hedging is a technique used to reduce or fully mitigate a risk exposure. Hedging is a commonplace practice in business, finance, investment management, and even everyday life. In a financial setting, ...

It is a common practice for businesses to manage their business price risks by entering into derivative contracts. Because their business activities generate ordinary income and loss, they want to ...

What are the tax accounting rules for hedges? Whether or not a qualified tax hedge is properly identified, it must be tax accounted for under a method that clearly reflects income.[1] The timing of ...

A detailed analysis examines various methods to protect investments when market downturns occur. The article reviews several techniques and provides insight into how each strategy works. Investors can ...

The current economic environment of rising interest rates is hurting the financial performance of companies holding debt security investments as financial assets. Financial asset values decrease when ...

This paper aims to systematically investigate and compare the hedge and safe-haven properties of stablecoins against international indices. It distinguishes itself from the existing literature by ...

Thibault Gobert, head of liquidity pool at Spectrum Markets, talks about the paradigm shift in market making over the past decade – and why pre-hedging should be the topic on everyone’s lips right now ...