Sökning: "hybrid instruments"

Visar resultat 16 - 20 av 40 uppsatser innehållade orden hybrid instruments.

1. 16. Financial Reporting for Contingent Convertibles in Banks: Liability or Equity?

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Osama Masri; Daniel Mörner; [2017-08-09]
   Nyckelord :Contingent Convertibles; CoCos; liability versus equity; IAS 32; Common Equity Risk; Stock return volatility; Basel III; Hybrid Financial Instruments;

   Sammanfattning : Economic development in the capital markets has led to the creation of financial instruments that have the characteristics of both equity and liability, so-called hybrid financial instruments. IASB is trying to create a new way of classifying this kind of instruments. LÄS MER

3. 17. Contingent Convertible Bonds. A Market-Conform Equity Derivative Model

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Giulia Cesaroni; [2017-07-25]
   Nyckelord :Contingent Convertible Bonds; CoCos; TIER 2; Additional TIER 1; Equity Derivative Model; Bates Model; Stochastic Volatility; Implied Volatility; Jump Diffusion Process; Monte Carlo Simulation; Quadratic Exponential Scheme;

   Sammanfattning : This thesis focuses on the pricing of the Contingent Convertible Bonds (CoCos), using the Equity Derivative approach and the Bates model to simulate the stock price with Monte Carlo algorithm. The CoCo bonds are hybrid financial instruments with loss-absorbency features, characterized by a conversion into equity or a write-down of the face value, when a specified trigger event happens, which is usually related to an accounting indicator of the bank. LÄS MER

4. 18. Men in Makeup: Performances of gender transgression in male beauty vloggers’ makeup consumption

   Magister-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Vilma Komulainen; Meri Hjort; [2017]
   Nyckelord :gender; gender transgression; masculinities; hybrid masculinities; feminised masculinities; makeup consumption; consumer culture; YouTube; vlog; netnography; Social Sciences; Business and Economics;

   Sammanfattning : The aim of this research was to uncover how gender transgressing practices are performed in male beauty vloggers’ makeup consumption and to contribute into the understanding of how men are constructing their gender identity when entering feminine consumption spaces. Positioned within the consumer culture theory field, the research aims to expands current perspectives on gendered consumption on a theoretical level. LÄS MER

5. 19. The Determinants of European Coco Spreads

   Master-uppsats, Göteborgs universitet/Graduate School

   Författare :Carl-Fredrik Hallden; Blomqvist Blomqvist; [2016-09-21]
   Nyckelord :Contingent Convertible bonds; Cocos; Coco spreads; Hybrid Securities; Basel III; Additional Tier 1; Tier 2; Banks;

   Sammanfattning : Contingent Convertible (Coco) bonds are hybrid capital securities that absorb losses when the capital of the issuing bank falls below a certain level. Previous research has mainly been focusing on the pricing of such instruments and this paper contributes to the eld by empirically examining the determinants of Coco bond spreads for European banks. LÄS MER

7. 20. Hybrid Mismatch Arrangements Within EU: Under what Conditions could Single Taxation Be Secured?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Margret Agusta Sigurdardottir; [2016]
   Nyckelord :Tax; Taxation; Tax Law; Direct Taxation; Fundamental Freedoms; Double Taxation; Double Non-Taxation; Tax Avoidance; Aggressive Tax Planning; The Single Tax Principle; Single Taxation; Tax Treaty Law; GAAR; General Anti-Abuse Rule; Exemption Method; Credit Method; Dividend; Interest; Classification of Income; International Tax Regime; ECJ Case Law; Hybrid Mismatch Arrangements; Hybrid Financial Instruments; Parent-Subsidiary Directive; Base Erosion and Profit Shifting; BEPS; BEPS Action Plan 2; Anti-Hybrid Rules; Linking Rules; Correspondence Principle; Anti-Tax Avoidance Directive Proposal; Parent-Subsidiary Directive Amendments; Justification Grounds; EU Law; Law and Political Science;

   Sammanfattning : The purpose of the thesis is to analyse the problems of hybrid mismatch arrangements within the EU and how single taxation, which requires income to be taxed once, not more or less, can be secured under EU law. After the amendments of the Parent-Subsidiary Directive (PSD), where an anti-hybrid rule was enacted, the legal environment for companies within the European Union changed. LÄS MER