Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 20 of 88 for “"financial instruments"”.
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The usefulness of Financial Instruments Disclosure: evidence from Jordan
… Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its ongoing refinement of existing financial instruments accounting standards. The new standard became effective for periods beginning on or …
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The contested role of financial instruments in Brazilian forest governance
Contains fulltext : 199913pub.pdf (Publisher’s version ) (Open Access)
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Derivatives usage in Egypt : a study of the use of derivative financial instruments by Egyptian companies listed on the Egyptian Stock Exchange
… value. There would be no demand for hedging instruments (including derivatives) in the absence of taxes, agency costs, information asymmetry or transaction costs. Financial theory proposes two main sets of explanations for risk management: firstly, risk management is a means to maximize firm …
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Accounting for the financial instruments listed on the South African futures exchange in the context of the International Accounting Standards Committee conceptual framework
… the views of both preparers and users of financial statements on a number of issues related to South African Futures Exchange (SAFEX) financial instruments. These issues related to the perceptions of the SAFEX market price as a measure of fair value for financial reporting purposes, as …
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Knowledge in Accounting: Using a threshold concept lens to identify knowledge of financial instruments in an Accounting course, as experienced by students at a South African university
… aims to identify the threshold concepts in financial instruments using Meyer and Land's Threshold Concept Framework (2005) and applies the dimension of Semantics and Legitimation Code Theory (Maton, 2014) to analyse whether semantic gravity and semantic density are stronger or weaker in the …
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Global trading and transfer pricing: application of the transfer pricing methods and OECD BEPS Action Plan 9 to global trading of financial instruments by MNE groups in the financial services sector
… Multinational Enterprise ('MNE') groups in the financial sector. This study examines whether the OECD's Base Erosion and Profit Shifting ('BEPS') Action Plan 9 is an appropriate framework for MNE groups in the banking sector or whether it creates further challenges. Additionally, the …
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Gli strumenti finanziari nell'era digitale
… paper analyses the process of digitisation of financial instruments following the adoption of distributed ledger technologies (DLT). Starting from a historical analysis of mass credit instruments and their traditional function of wealth mobilisation, the study reconstructs the gradual decline …
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The taxation of financial derivative instruments in South Africa
The financial derivatives market is by its very nature extremely innovative and new financial instruments are constantly being developed. Financial derivatives, in particular poses a threefold challenge to taxation, i.e. the character of derivative income; the jurisdiction to tax derivatives; and …
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Financial Cultural Capital: Cultural Capital in the Context of Higher Education and Federal Student Loans
… quantitative sociological analysis of the financial knowledge and experience of undergraduate students who have borrostudent loans. It also explores students' feelings about their loans. I surveyed 100 undergraduate students who had contracted student loans to gather information about their …
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Investigating factors inhibiting institutional investors from investing in Namibia: A study of pension funds
… assets in Namibia. The study identified also financial instruments where pension funds’ assets can be invested in Namibia and suggested measures to encourage pension funds investors to invest in the local economy. The study adopted quantitative approach. The probability random sampling …
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Betting on Global Warming : The Impact of Insurance Instruments on Mitigation of Climate Change
… approach. It studies the impact of insurance instruments on mitigation of climate change. The main characteristic of the financial instruments considered, called 'climate securities', is that their payoff depends on the future state of the climate, i.e. a set of climate-relevant data. Broadly …
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Innovative financing of public infrastructure in Zambia: instruments and critical success factors
… enhance the effectiveness of these innovative financial instruments. The research underscores the critical role of private sector participation in leveraging public resources for infrastructure financing in Zambia. The study employed a qualitative research approach by focusing on the …
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Simulation of asset prices using Lévy processes
… Lévy process driven framework for the pricing of financial instruments. The main focus of this dissertation is not, however, to price these instruments; the main focus is simulation based. Simulation is a key issue under Monte Carlo pricing and risk-neutral valuation- it is the first step towards …
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Calculation of Zakat on Financial Assets for American Muslims: A Financial and Jurisprudential Approach
… framework for calculating Zakat on modern financial assets specifically tailored for American Muslims. As one of the five pillars of Islam, Zakat is an obligatory form of charity for those who meet specific wealth criteria. However, applying traditional Zakat principles to contemporary …
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Credit default swaps in a roll-over risk framework
… have widened significantly since the global financial crisis of 2008. This frequency basis can be explained by the presence of “roll-over risk”. Defining the roll-over risk state variables in an affine form, this dissertation prices a credit default swap using an “affine transform” …
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An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks
The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has …
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Volatility swaps and their use in currency risk management
… introduce foreign exchange risk. Classic hedging instruments used to hedge this risk have the drawback of hedging not only the risk but the foreign exchange returns as well. Volatility swaps are financial instruments that allow the user pure exposure to the volatility of an asset. While most of …
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Adjoint Venture: Fast Greeks with Adjoint Algorithmic Differentiation
… in the context of computing sensitivities of financial instruments. It is shown how, by moving from an intuitive 'forward' approach to solving a recursion to an 'adjoint' approach, one might dramatically increase the computational efficiency of algorithms employed to compute sensitivities via …
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