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Derivative Finanzinstrumente nach HGB, IFRS und US-GAAP sowie ihre Bedeutung f?r die Jahresabschlusspolitik und -analyse
Gantzkow, Marcus - 2007
Jahresabschlusspolitik und -analyse darzustellen. These der Dissertation ist hierbei, dass derivative Finanzinstrumente und die mit ihnen …
Persistent link: https://www.econbiz.de/10009482293
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Profit Margin Hedging
Kim, Hyun Seok; Brorsen, B. Wade; Anderson, Kim B. - 2007
Some extension economists and others often recommend profit margin hedging in choosing thetiming of crop sales. This paper determines producer’s utility function and price processeswhere profit margin hedging is optimal. Profit margin hedging is shown to be an optimalstrategy under a highly...
Persistent link: https://www.econbiz.de/10009443336
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An Empirical Study of the Chinese Short-Term Interest Rate: A Comparison of the Predictive Power of Rival One-Factor Models
Xu, Hai Yan; Ward, Bert D.; Nartea, Gilbert V. - 2007
, but no evidence was found to indicate that the volatility is highly positively correlated with the level of interest rates …
Persistent link: https://www.econbiz.de/10009444771
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Can Multiyear Rollover Hedging Increase Mean Returns?
Yoon, Byung-Sam; Brorsen, B. Wade - 2005
Both market advisors and researchers have often suggested multiyear rollover hedging as a way to increase producer returns. This study determines whether rollover hedging can increase expected returns for producers. For rollover hedging to increase expected returns, futures prices must follow a...
Persistent link: https://www.econbiz.de/10009445662
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On the estimation and comparison of short-rate models using the generalised method of moments
Faff, R.; Gray, P. - 2006
Subsequent to the influential paper of [Chan, K.C., Karolyi, G.A., Longstaff, F.A., Sanders, A.B., 1992. An empirical comparison of alternative models of the short-term interest rate. Journal of Finance 47, 1209-1227], the generalised method of moments (GMM) has been a popular technique for...
Persistent link: https://www.econbiz.de/10009448412
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Risk assessment of generation investment
Su, J; Wu, FF - 2005
using the option pricing theory. A more realistic model for electricity price in the application of real option pricing …
Persistent link: https://www.econbiz.de/10009471372
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Mean reversion in annual earnings and its implications for security valuation
Lipe, Robert; Kormendi, Roger C. - 1994
mean reversion for security valuation. First, both theory-based and nonparametric measures of earnings persistence decrease … derived from classical valuation theory outperforms the generic measure in explaining the return responses. Taken as a whole … market incorporating these properties in a manner consistent with classical valuation theory. …
Persistent link: https://www.econbiz.de/10009477487
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South African asset classes : return and volatility relationship dynamics over time
Pask, Adriaan Eckhardt - 2008
This dissertation is based on the hypothesis that a third dimension, namely investmenttime horizon, can add value to the more conventional two-dimensional methodologyof assessing the relative risk and return attributes of various assets and portfolios inorder to enhance investment decisions.This...
Persistent link: https://www.econbiz.de/10009457807
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The elasticity of taxable income in Spain: 1999-2014
Almunia, Miguel; López Rodríguez, David - 2019
En este artículo se estudia cómo reacciona la renta gravable de los contribuyentes españoles ante cambios en los tipos marginales del IRPF, utilizando como principal fuente de identifi cación la variación proporcionada por tres grandes reformas del impuesto introducidas a lo largo del...
Persistent link: https://www.econbiz.de/10012533084
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Anwendungsorientierte Grundlagenforschung und produktorientierte Anwendungsforschung als Spekulationsgeschäft - ein Anwendungsfall für die Optionspreistheorie
Schultheiß, Rainer - 2000
Die Arbeit hat das Ziel, die ursprünglich rein kapitalmarkttheoretisch ausgelegte Optionspreistheorie für das … den Leitlinien der Optionspreistheorie folgen.Mit einer auf die 16 führenden Pharmaunternehmen bezogenen empirischen … Basic Research and Applied Research increasingly enter the spotlight of R&D Management theory. Although this branch of …
Persistent link: https://www.econbiz.de/10009467496