When a corporation is making financing decisions, accounting/regulatory arbitrage and tax arbitrage are important … through an operating lease. In this paper, the transaction is analysed as a case study to illustrate that tax arbitrage and … accounting regulatory arbitrage are not separate considerations in the financing decision-making process. Therefore, regulators …

loading functions. This model captures common movements of stock excess returns and includes a two-layer network of arbitrage … dynamic network structure of arbitrage returns through groups of some characteristics …

In a discrete-time setting, we study arbitrage concepts in the presence of convex trading constraints. We show that … solvability of portfolio optimization problems is equivalent to absence of arbitrage of the first kind, a condition weaker than … classical absence of arbitrage opportunities. We center our analysis on this characterization of market viability and derive …

. This research assess if it is possible successfully use interest rates sensitivity arbitrage in bond portfolio (also known … as convexity arbitrage) in financial praxis. This arbitrage is sparsely described in literature and an assessment about … its practical success is missing. Research methodology - Methodology steps: mathematical definition of given arbitrage …