... with the “faithful representation” and “relevance” objectives of these standards. Design/methodology/approach The approach is a theoretical analysis of the relevant reporting standards with the use of a practical example to demonstrate the impact where trustees adopt a hedged approach to portfolio investment...

...Gerhard Wörtche; Tristan Nguyen Purpose The purpose of this paper is to study the impact of merger and acquisition (M&A) transactions from private equity and hedge funds. Owing to the recent financial and economic crisis, there is a controversial discussion about the implications of M...

... concludes on the basis of the principal aim of these Accords and failures of capital adequacy to address problems related to risk, that more work is still required particularly in relation to hedge funds, liquidity risks, and those risks attributed to non‐bank financial institutions. Originality/value...

...Harry McVea Purpose The purpose of this paper is to assess the role of hedge fund administrators, particularly in relation to valuing complex and/or illiquid financial instruments. Design/methodology/approach The paper proceeds by way of an analysis of key trends and developments within...

...Keith H. Black; John Mauldin Purpose Hedge fund marketers frequently distribute written commentary for investors to use in research. Since, these reports are subject to new regulations of the SEC (March 2004), changes need to be made by the hedge fund marketers. This study seeks to examine...