Search for dissertations about: "dissertation on financial derivatives"

Showing result 1 - 5 of 15 swedish dissertations containing the words dissertation on financial derivatives.

  1. 1. Income Taxation of Derivatives and other Financial Instruments – Economic Substance versus Legal Form, A study focusing on Swedish non-financial companies

    University dissertation from Jönköping International Business School

    Author : Axel Hilling; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Taxation; Financial instruments; Financial accounting; Derivatives;

    Abstract : The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. READ MORE

  2. 2. Empirical essays on financial markets, firms, and derivatives

    University dissertation from Stockholm : Företagsekonomiska institutionen, Stockholms universitet

    Author : Niclas Hagelin; Ingrid M. Werner; ; [2000]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial markets; Stock markets; Future markets; Options; Derivates; Hedging; Derivathandel; SOCIAL SCIENCES Business and economics Business studies; SAMHÄLLSVETENSKAP Ekonomi Företagsekonomi; Business Administration; företagsekonomi;

    Abstract : This thesis consists of five self-contained studies. The first three investigate the impact of derivatives on the markets for the underlying assets, while the other two examine how and why firms use derivatives. A summary of each of the five studies follows. READ MORE

  3. 3. Income taxation of derivatives and other financial instruments - economic substance versus legal form A study focusing on Swedish non-financial companies

    University dissertation from Jönköping : Internationella Handelshögskolan

    Author : Axel Hilling; Peter Melz; [2007]
    Keywords : ;

    Abstract : The aim of this book is to examine the Swedish income tax treatment of derivatives, to ascertain the extent to which this treatment provides tax arbitrage opportunities, and to present possible solution that may prevent existing arbitrage opportunities. This study establishes that there are two types of financial instruments that constitute the greatest challenges regarding tax arbitrage opportunities in the Swedish income tax system: hybrid financial instruments and synthetic instruments. READ MORE

  4. 4. Essays on Risks in Investment Strategies

    University dissertation from Stockholm : Stockholm Business School, Stockholm University

    Author : Ian Khrashchevskyi; Ai Jun Hou; Jarkko Peltomäki; Mika Vaihekoski; [2020]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; investment strategies; risk; hedging; diversification; derivatives; safe haven; investor behavior; financial education; Business Administration; företagsekonomi;

    Abstract : This dissertation contains three articles, which investigate different types of risks investors encounter during the investment process.Article I investigates the relation between macroeconomic risk and higher-moment moment risk premia. READ MORE

  5. 5. Essays on Derivatives and Liquidity

    University dissertation from Stockholm : School of Business, Stockholm University

    Author : Caihong Xu; Lars Nordén; Björn Hagströmer; Hans Byström; [2013]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Index options; volatility smile; liquidity; index futures; expiration-day effects; limit order book; trading patience; order flows; gold futures; hedging; Business Administration; företagsekonomi;

    Abstract : This dissertation contains four essays in which derivatives markets are studied in relation to three related topics in financial economics: asset pricing, market microstructure and risk management.Essay I studies the role of relative option liquidity in explaining the volatility smile. READ MORE