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Momentum and Behavioural Finance

The field of behavioural finance has turned assumptions about investor rationality and behaviour on their heads, challenging models of investor behaviour that relied on investors being self-interested, rational, and risk-averse.

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By Cross-Border
May 2, 2025
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Hedge Accounting Effectiveness: The practical considerations

Hedge Accounting Effectiveness: The practical considerations

Hedge accounting is its own animal, and requires specialized knowledge and support from external auditors to execute and apply it correctly.

Ask the Auditor: Cross Country Observations on Hedge Accounting

Ask the Auditor: Cross Country Observations on Hedge Accounting

Over the course of my career, I have worked with businesses in four different countries on two separate continents, operating under a multitude of different accounting standards.

Building up from the Balance Sheet

Building up from the Balance Sheet

In our past two posts, we discussed the centrality of the balance sheet for many US corporates as a tool to capture their exposure to FX.

The FX Lifecycle Explained

The FX Lifecycle Explained

In an earlier post, we discussed the differences in foreign exchange perspectives in the United States versus other open economies such as the United Kingdom, Canada, Australia, and the European Union.

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