a re-think of the use of fair values as the primary basis for the implementation of IFRS, but also accentuates the links … there are any justifications or rationales for a jurisdiction's willingness and pace to adopt IFRS, Basel III requirements …

by other nations in convergence with IFRS can teach valuable lessons to ensure that convergence as envisaged in India …

background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …

background culminating in the adoption of IFRS – as well as the need for the adoption of IFRS. It also highlights why the value … implementation of IFRS in these jurisdictions may be crucial in restoring investor confidence – particularly in the aftermath of …

In a recent article, Ederington (1979) examined the hedging performance of financial futures markets using a portfolio … model derived from the hedging theories of Stein (1961) and Johnson (1960). His article concluded that GNMA futures were … misspecification of the model and to test whether the hedging effectiveness of the T-Bill futures market has changed after three years …

estimate constant optimal hedge ratios and the dynamic hedging ratios, respectively. Data of the SSFs listed on the London …, conventional OLS method, and dynamic hedging) the dynamic hedging performs the best and that naïve hedge is the worst. …