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 ...

Gold and oil are frequently viewed as a hedge against geopolitical tension but have diverged sharply in performance this year amid heightened geopolitical uncertainty. Gold appears to have better ...

Commodity price volatility has always been with us and is the single biggest variable in forecasting EBIT for non-integrated independent exploration and production companies. The recent volatility in ...

We disagree with the hedge-effectiveness testing method described in “Practical Issues in Implementing FASB 133” ( JofA, Mar.01, page 26). Our experience advising companies on interest rate risk and ...

2021 was the year that crypto as an asset class boomed, with record inflows from both institutional and retail investors driving a culture of mass adoption. Some investors bought into the underlying ...

Delta hedging is a risk management strategy used to reduce or neutralize the price movements of an underlying asset in options trading. By adjusting the positions in the underlying asset to match the ...

RLY invests in a diversified portfolio of inflation-hedge ETFs. The fund tends to outperform when inflation is high, underperform when it is low. Inflation is coming down, so the fund is likely to ...

New accounting rules covering derivatives and hedging transactions will have profound implications for corporations. They may affect the viability of some common transactions. Even before accounting ...

Bloomberg’s Multi-Asset Risk System Hedge Accounting Effectiveness (MARS HEFF) module is an industry-leading solution for meeting the requirements of hedge accounting and related financial instrument ...