existing belief elicitation results, (ii) can we avoid potential hedging confounds? Our results instill confidence regarding … both issues. We propose an experimental design that eliminates hedging opportunities, and use this to test for the … empirical relevance of hedging effects in the lab. We find no evidence for hedging, comparing the standard hedging-proneʺ belief …

, namely risk management (hedging), and speculation. However, these contracts from the perspective of Islamic experts are … forwards contracts contain a number of forbidden elements in Islamic law, especially gambling and harm speculation additions to …

Aggressive tax planning (ATP) schemes based on after-tax hedging pose a threat to countries’ revenue base: empirical … certain countries. After having described in general terms the notion of hedging as a risk management tool and the effect of … taxation on hedging transactions, this report illustrates the features of ATP schemes based on after-tax hedging, summarises …

costs (hedging costs) for firm values and exposure. Based on time series data of German DAX companies, DM/ dollar rates and …