Results 211 to 220 of about 32,956 (260)

Pricing Multi-Asset Options With an External Barrier [PDF]

open access: yesInternational Journal of Theoretical and Applied Finance, 1998
An external barrier of an option contract is a stochastic variable which determines whether the option is knocked in or out when the value of the variable is above or below some predetermined level, but itself is not the price of an asset which underlies the option.
Yue-Kuen Kwok
exaly   +3 more sources

External and Internal Asset Partitioning

2016
This chapter analyzes the economic consequences of external and internal asset partitioning, and it considers implications of this analysis for creditor remedies. External partitioning refers to the legal boundaries between business firms and their equity investors, while internal partitioning refers to the legal boundaries within corporate groups. The
Henry Hansmann, Richard Squire
openaire   +1 more source

Detecting Asset Misappropriation: A Framework for External Auditors [PDF]

open access: yesInternational Journal of Accounting, Auditing and Performance Evaluation, 2014
Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud.
Rasha Kassem
exaly   +2 more sources

External and Internal Asset Partitioning

Abstract This article examines corporate asset partitioning, focusing on its two key mechanisms: owner shielding, which protects equityholders’ personal assets from business creditors, and entity shielding, which protects business assets from equityholders’ personal creditors.
Henry Hansmann, Richard Squire
openaire   +1 more source

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