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A Note on the Variability of Futures Prices

The Review of Economics and Statistics 1976 58(1), 118
Statistical analysis of commodity futures prices and, indeed, of speculative prices in general has largely been carried out on the assumption that prices or first differences of prices are covariance stationary. Examples of this abound in the literature, the best known probably being parametric tests of the random walk hypothesis (see, for example, Stevenson and Bear, 1970) and studies of individual behaviour in futures markets (see, for example, Telser, 1967). This assumption of stationarity implies, of course, that the possibility of non-constant variance of the process generating prices is not admitted. On the surface this may not appear to be a severe constraint, but Samuelson (1965) has proposed a model of futures price formation in which prices become increasingly volatile as the expiry date of the contract draws nearer. On the other hand, little empirical evidence is available to enable judgment to be made on the plausibility of the assumption of constant variance. The purpose of this note is to suggest that, in Samuelson's model, a law of increasing price volatility may not generally hold. This proposition is examined in section II. In section III some of the difficulties associated with the testing of hypotheses about price variability are discussed and in section IV evidence is presented from several futures markets.

An Economic Analysis of the Chambers' Normative Standard.

The Accounting Review 1976 51(3), 653-656
Abstract The article presents an economic analysis of scholar R.J. Chambers' normative standards by the author. Chambers raises the issue with the notion that not all choices between accounting or information alternatives can be rationalized without admitting individual preferences, beliefs and opportunities into the analysis. His argument is that a form or type of accounting that is preferred to all others does indeed exist and that choice between any pair of inferior alternatives rests upon whose product most closely approaches, that of the preferred form or type. Such belief and attendant prescription are the essential cornerstone in the approach taken to accounting theory that many, including Chambers, follow. An alternative approach, one that some of us follow, is based on economic analysis of accounting alternatives. No universally preferred alternative is posited and preferences, beliefs and opportunities provide the essential cornerstone in the analysis. In short, resolution in the economic domain is ultimately based on aspects of the problem that are not admitted in the universality or necessity approach.

M. J. Farrell

Review of Economic Studies 1976 43(1), 1-1
Journal Article M. J. Farrell Get access Peter Hammond, Peter Hammond Search for other works by this author on: Oxford Academic Google Scholar Stephen Nickell Stephen Nickell Search for other works by this author on: Oxford Academic Google Scholar The Review of Economic Studies, Volume 43, Issue 1, February 1976, Page 1, https://doi.org/10.1093/restud/43.1.1 Published: 01 February 1976