完整後設資料紀錄
| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.author | Donald Lien | |
| dc.date.accessioned | 2020-08-25T06:17:48Z | - |
| dc.date.available | 2020-08-25T06:17:48Z | - |
| dc.date.issued | 2004/04/01 | |
| dc.identifier.issn | issn16070704 | |
| dc.identifier.uri | http://dspace.fcu.edu.tw/handle/2376/2218 | - |
| dc.description.abstract | Under current Internal Revenue Services guidelines, gains from futures contracts serving_x000D_ price (quantity) risk management purposes are treated as ordinary (capital) income. This paper_x000D_ finds that, although dual hedging opportunities are available, the asymmetric tax treatment_x000D_ prevents firms from trading “quantity” futures contracts. | |
| dc.description.sponsorship | 逢甲大學 | |
| dc.format.extent | 6 | |
| dc.language.iso | 英文 | |
| dc.relation.ispartofseries | international journal of business and economics | |
| dc.relation.isversionof | Volume3No1 | |
| dc.title | A Note on Dual Hedging | |
| dc.type | 期刊篇目 | |
| 分類: | Volume03,No.1 | |
在 DSpace 系統中的文件，除了特別指名其著作權條款之外，均受到著作權保護，並且保留所有的權利。