---
title: Hedge Accounting
url: https://www.ml-quant.com/papers/ssrn/4914982/
site: ML-Quant (https://www.ml-quant.com)
updated: 2026-09-26
license: Summaries CC BY 4.0; links go to the original sources
index: https://www.ml-quant.com/llms.txt
identifier: SSRN 4914982
source_url: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4914982
featured: 2024-08-07
citations: unknown
topic: Derivatives & Volatility
---


# Hedge Accounting

The research shows that only derivatives designated for hedge accounting assist firms in overcoming underinvestment issues, implying that the Financial Accounting Standards Board has developed an effective signaling tool about the success of firms' hedging programs, but firms using complex strategies often cannot designate some of their successful derivatives due to strict criteria.

- Source: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4914982
- Identifier: SSRN 4914982
- Released: 2024-08-03
- First featured: Quant Letter No. 60 (2024-08-07): https://www.ml-quant.com/issues/2024-08-07/
- Citations (Semantic Scholar): not tracked
- Published in: not yet
- Topic: Derivatives & Volatility

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