Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil

2019 ◽  
Vol 41 ◽  
pp. 100655
Author(s):  
Ralph Melles Sticca ◽  
Silvio Hiroshi Nakao
2013 ◽  
Author(s):  
Jill M. Hendrickson
Keyword(s):  

2003 ◽  
pp. 95-101
Author(s):  
O. Khmyz

Acording to the author's opinion, institutional investors (from many participants of the capital market) play the main role, especially investment funds. They supply to small-sized investors special investment services, which allow them to participate in the investment process. However excessive institutialization and increasing number of hedge-funds may lead to financial crisis.


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