Cotter, John; Hanly, Jim(University College Dublin. School of Business. Centre for Financial Markets, 2005)
We examine whether hedging effectiveness is affected by asymmetry in the return distribution by applying tail specific metrics to compare the hedging effectiveness of short and long hedgers using crude oil futures contracts. ...
This paper looks at the role of experts from both a United Kingdom and North America perspective. The paper starts by pointing out the important role of expert evidence in assisting the tier of fact. The distinction between ...
Brennan, Niamh; Gray, S. J.(Asian Academy of Management (AAM) and Penerbit Universiti Sains Malaysia, 2005)
This paper comprises a review of the literature on materiality in accounting. The paper starts by examining the context in which materiality is relevant, and the problems arising from applying the concept in practice. ...