參考文獻 |
中文部份
毛美玉(1994) 個人信託理財之租稅規劃,國立中興大學企業管理研究所
方少雲,何文傑 (1999) 境外理財藍圖 ,高寶國際集團出版
英文部份
Alexander M. Ineichen (2002)“Absolute Return: The Risk and Opportunities of Hedge Fund Investing”, John Wiley & Sons, Inc. PP.3-56
Bogle, John C. (1998)”The Implication of style Analysis for Mutual Fund Performance Evaluation” Journal of Portfolio Management, Vol.24, No.4 (summer), PP. 34-42
Brown, Stephen J., William N. Goetzmann, Roger G. Ibbotson, and Stephen A. Ross (1992)” Survivorship Bias in Performance studies. ”Review of Financial studies, Vol.5, No.4 (Winter), pp. 553-580
Brown, Stephen J., William N. Goetzmann, and Roger G. Ibbotson. (1999)“Offshore Hedge Funds: Survival and Performance, 1989-1995.”Journal of Business, Vol. 72, No.1 (January), pp. 91-117
Chen. Hsiu-Lang, Narasimhan Jegadeesh, and Russ Wermers.(2000) “The Value of Active Mutual Fund Management :An Examination of the stockholding and Trade of Fund Managers. “ Journal of Financial and Quantitative Analysis”, Vol. 35, No.3 (September), PP.343-368
Cheryl Hein (1999) “offshore trusts for asset protection”, S.A.M. Advanced Management Journal, Vol. 64, Issue 1, PP. 13-16
Daniel, Kent, Mark Grinblatt, Sheridan Titman, and Russ Wermers. (1997)“ Measuring Mutual Fund Performance with Characteristic-Based Benchmarks” Journal of Finance, Vol. 52, No.3, PP.1035-1058
Elton E ., M. Gruber, and C. Blake.(1996)“The Persistence of Risk-Adjusted Mutual
Fund Performance “Journal of Business , Vol. 69, No. 2 (April), PP. 133-157
Frederick Novomestky (1997), “A Dynamic, Globally Diversified, Index Neutral Synthetic Asset Allocation Strategy ” Management Science, (July) Vol. 43, NO.7
PP. 998-1010
File , Karen Maru, Prince, and Russ Alan (1994) ”Marketing offshore private banking”The International Journal of Bank Marketing, Vol.12, Issue 3, pp. 4-5
Fung , William , and David A. Hsieh. (1997 a)
“Empirical Characteristics of Dynamic Trading Strategies: The Case of Hedge Funds”
Review of Financial Studies, Vol.10, No.2, PP.275-302
Fung, William, and David A. Hsieh. (1997 b)
“ Survivorship Bias and Investment Style in the Returns of CTAs” Journal of Portfolio Management, Vol.24, NO.1(Fall), PP.30-41
Fung, William , and David A. Hsieh. (2000b)”Performance Characteristics of Hedge Funds and Commodity Funds: Natural versus Spurious Biases.” Journal of Financial and Quantitative Analysis, Vol.35, pp.291-307
Goldman Sachs & CO., and Financial Risk Management Ltd. (1999) “ The Hedge Fund Industry and Absolute Return Funds “ Journal of Alternative Investment, Vol.1, No.4 (Spring), pp.11-27
Grinblatt, Mark, and Sheridan Titman(1989)”Mutual Fund Performance : An Analysis of
Quarterly Portfolio Holdings.” Journal of Business, 62, pp.393-416
Harvey M Silets and Michael C Drew (2001) “Offshore Asset Protection Trusts: Tax Planning or Tax Fraud ?”, Journal of Money Laundering Control, (summer) PP. 9-15
Hahn, Avital Louria (2002) ”The offshore solution” Investment Dealers’ Digest, Vol.68 Issue 33, p.16
James T Lorenzetti (1997)”The Offshore Trust: A contemporary asset protection scheme” Commercial Law Journal, Vol.102, Issue 2 ,PP.138-166
Jochum, Christian, and Pagani Giovanni (2003), “Global Aggregates”, Journal of portfolio Management, (Fall) Vol. 30, No.1. PP. 95-103
Joseph G. Nicholas, J.D. (2000),“ Market-Neutral Investing :Long/short Hedge Fund Strategies”, Bloomberg Press, PP.5-19
Liang, Bing.(1999)”On the performance of Hedge Funds.” Financial Analysts Journal, Vol.55, No.4 (July/Aug. ),pp.72-85
Mark P. Hampton, and Jason P. Abbott (2000)”Offshore Finance Center and Tax Havens” Ichor Business Books, An Imprint of Purdue University Press, PP.1-17
Mark Merric and Edward D. Brown, (2001) “The Integrated offshore Intentionally Defective Grantor Trust”, Journal of Taxation, (Nov) PP.277-284
Mark Anson (2004) “Strategic versus Tactical Asset Allocation”, The Journal of Portfolio Management, (Winter) PP. 8-22
Maurice offit (2000) “The truth about offshore asset protection trusts” Journal of Financial Service Professionals”, Jul. PP.66-72
McCarthy, David, and Richard Spurgin.(1998 a) “A Comparison of Return Patterns in Traditional and Alternative Investments” In Sohail Jaffer, ed., Alternative Investment Strategies, London: Euromoney Books
McCarthy, David, and Richard Spurgin.(1998 b) “ A Review of Hedge Fund Performance Benchmarks “ Journal of Alternative Investment, Vol.1, NO.1(Summer), PP. 18-28
Schneeweis, Thomas, and Richard Spurgin (1999) “ Alpha ,Alpha…Who’s Got the Alpha? ”
Journal of Alternative Investment , Vol.2 ,NO.3 (Winter) PP.83-87
Thomas P. Azzara(2003) “Tax Haven of the World” ,New Providence Press,pp.289-294
White, David A. (1995) “Investing in Hedge Funds: Investment policy Implications” In Jess Lederman and Robert A. Klein, eds., Hedge Funds. New York : McGraw-Hill |