Effect of Tax on Hedging Activity: Evidence from the United Kingdom Life Insurance Industry
碩士 === 國立成功大學 === 企業管理學系碩博士班 === 100 === There are two main arguments about tax considering to the use of reinsurance-the income volatility reduction and income level enhancement. The income volatility reduction reveals that when firms face convex tax schedules, they incline to hedge for the purpose...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2012
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| Online Access: | http://ndltd.ncl.edu.tw/handle/30702591151924623045 |