...Gerald Vinten; Tariq Ismail; Melinda Cline Purpose This research furthers scholarly discourse which discusses the most effective way(s) to calculate investment returns under conditions of continuous and/or discrete cash flows with continuous and/or discrete discounting. Design/methodology...

.... The amount of annual gain or loss? c. The amount of any hedge ineffectiveness? 1. For those companies using cash flow hedges, are they complying with SFAS No. 133's requirements to disclose: a. The amount of the transition gain or loss? b. The amount of annual gain or loss? c...

...Michael Pogue This paper addresses a theoretical weakness inherent in the typical application of the net present value approach to investment appraisal. This weakness concerns the assumption that the estimated cash flows occur at the end of each period rather than the more realistic assumption...