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Sukúky jako islámské investiční nástroje z pohledu české a evropské právní úpravy / Sukuk as Islamic Financial Instruments from the Perspective of Czech and European LawVojtěch, Jakub January 2019 (has links)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
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The usefulness of Financial Instruments Disclosure : evidence from JordanTahat, Yasean A. January 2013 (has links)
The International Accounting Standards Board (IASB) issued International Financial Reporting Standard No. 7 (IFRS 7) “Financial Instruments: Disclosure” in June 2006 as part of its ongoing refinement of existing financial instruments accounting standards. The new standard became effective for periods beginning on or after January 1st 2007 (IASB, 2006). IFRS 7 supersedes the previous International Accounting Standards (IASs): IAS 30/32. IFRS 7 states that information about Financial Instruments (FI) should be prepared in accordance with the management approach. In addition, the standard clarifies the disclosure requirements about FIs across all industries. In particular, the new standard consists of two main types of disclosures, namely: (i) discussion of the significance of FIs for an entity’s financial position and performance; and (ii) the provision of qualitative and quantitative information about exposure to risks arising from FIs based on information provided internally to the entity’s key management personnel. The current thesis uses a decision usefulness theoretical framework to examine the impact of IFRS 7’s adoption on FI disclosure practices and firm value. In particular, the current study has two primary objectives: (i) to assess the impact of IFRS 7 on the FI disclosure policies of Jordanian listed firms in their annual reports for 2007 when the standard became effective; and (ii) to examine the value relevance of FI disclosures. For these objectives, two pieces of empirical work were conducted respectively; a disclosure index technique was constructed and a valuation analysis was performed. A disclosure index analysis was undertaken for a sample of Jordanian listed companies’ annual reports pre- and post- the implementation of IFRS 7. The extant literature and the findings from the disclosure index analysis informed the second part of the empirical work: the valuation analysis. Value relevance analysis was employed in order to assess the usefulness of FI disclosures provided in the companies’ financial statements; indeed, the association between the level of information supplied and firms’ market values was examined. The main findings indicate that the implementation of IFRS 7 had a significant and sizeable impact on the FI disclosure practices of Jordanian companies in 2007 as compared to that provided under International Accounting Standard No. 30 (IAS 30): Disclosures in Financial Statements of Banks and Similar Financial Institutions and International Accounting Standard No. 32 (IAS 32): FIs: Presentation. In particular, the results revealed that the number of companies disclosing information about FIs as well as the level of FI information provided significantly increased after IFRS 7 was implemented. In addition, the analysis of FI disclosure by industry revealed that comparability of financial statement data within and across the sectors examined has improved. In particular, an analysis of Balance Sheet and Fair Value information about FIs revealed no significant differences within and across industries after IFRS 7 became effective. The findings from the valuation analysis revealed that FI disclosure was value relevant over the two periods. However, the regression analysis showed that the FI disclosure provided under IFRS 7 was more value relevant as compared to that supplied under the previous standards. The principal components analysis revealed that some categories of FI information were more influential than others. In particular, Balance Sheet, Income Statement, Fair Value and Risk information about FIs were valued differently as compared to other components of FI disclosures. Indeed, the evidence provided indicates that investors value FI disclosure when making investment decisions. In general, the findings support the decision usefulness approach underpinning the current FI disclosures for Jordanian listed companies. Specifically, In particular, the test of differences in FI disclosure within and across sectors revealed that the implementation of IFRS 7 has enhanced the comparability of the financial statements; no significant differences were noted in FI disclosure (balance sheet and fair value) post-IFRS 7, while this was not the case pre-IFRS 7. In addition, the issue of relevance has been investiagted by testing the association between FI disclosure and firm value. These findings provide a great deal of insight for accounting regulatory bodies (e.g. the IASB) about the current theoretical framework that underpins financial reporting standards. In addition, they provide valuable insights to Jordanian policy makers (JSC and ASE) about the relevance of such standards for Jordanian companies.
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Essays on the volatility of macroeconomic and financial time series /Yu, Wei-Choun. January 2006 (has links)
Thesis (Ph. D.)--University of Washington, 2006. / Vita. Includes bibliographical references (leaves 109-116).
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Reliability and relevance of market risk disclosures by commercial banksHodder, Leslie Davis 16 March 2011 (has links)
Not available / text
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Accounting for financial instruments : an investigation of preparer and user preference for fair value accounting /Tan, Chyi Woan January 2005 (has links)
Thesis (Ph.D.)--Murdoch University, 2005. / Thesis submitted to the Division of Arts. Bibliography: leaves 254-269.
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Kapitalgeberschutz und hybride Finanzierungsinstrumente : risikoabhängiges Schutzinstrumentarium durch kapitalmarkt-, gesellschafts- und schuldrechtliche Regelungsmechanismen /Heeren, Kai-Alexander. January 2008 (has links)
Thesis (doctoral)--Universität Freiburg, 2006. / Includes bibliographical references and index.
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Essays on the volatility of macroeconomic and financial time seriesYu, Wei-Choun. January 2006 (has links)
Thesis (Ph. D.)--University of Washington, 2006. / Vita. Includes bibliographical references (leaves 109-116).
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Finanční nástroje revitalizace brownfields vybraného regionu / Financial instruments for the revitalization of brownfields in selected regionMENCL, Lukáš January 2016 (has links)
The aim of this master thesis was to evaluate financial instruments for the revitalization of brownfields. Brownfield is an estate that is not currently being used it´s neglected and requires some renovation. In the first part of this thesis there are the financial instruments described on the revitalization of brownfields at national and European level. The history of financial instruments for the revitalization of brownfields in the Czech Republic is described here, too. You can also find here some examples of successful revitalization at national and international levels. The second part focuses on the analysis of brownfields in area of Jindřichohradecko. In total there are 8 registered brownfields analyzed and their possible utilization and financing is designed. The research was carried out by using questionnaires for citizens, mayors and owners of brownfields. The results were compiled into graphs and subsequently described. It was made a review of brownfields to determine the current state of these objects. Public awareness of the issue of brownfields was also examined.
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Finanční aktiva, finanční investice a finanční nástroje podle mezinárodních účetních standardů / Financial assets, financial investments and financial instruments under the International Accounting StandardsMATAJSOVÁ, Jana January 2008 (has links)
Cílem práce bude vysvětlit nejnovější úpravu vykazování finančních aktiv a finančích závazků včetně derivátů pro potřeby účetní závěrky sestavované podle mezinárodních standardů finančního výkaznictví. Součástí práce bude i naznačení podmínek pro tzv. zajišťovací účetnictví.
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Finanční nástroje EU a EHP ve vzdělávání, vědě a výzkumu / Financial instruments of EU and EEA in education, science and researchPoláková, Martina January 2009 (has links)
The main goal of this work is to map main financial instruments of actual programming period which are offered by European Union and states of European Economic Area to their members and in regional aim to the Czech Republic and its citizens in areas of education, science and research. The work should show whether the provided instruments are widely focused, whether they cover all activities from these areas and enable countries to improve and increase their qualities for their own benefit and even for benefit of the whole community. Whether it is able to reach higher cooperation and integration in one competitive and dynamic area, by these instruments.
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