transaction costs. Furthermore, it is necessary to test whether the profits are just the compensation for bearing the risk of holding the risky asset during certain periods.
In total we apply 787 objective computerized trend-following technical trading techniques with and without transaction costs to the 51 market indices (see sections 2.3 and 3.3 and Appendix B of Chapter 3 for the technical trading rule parameterizations). We consider three different trading cases. First we do as if we are a local trader and we apply our technical trading rule set to the indices expressed in local currency and we compute the profits expressed in local currency. If no trading position in the stock market index is held, then the local risk-free interest rate is earned. Due to depreciation however, it is possible that profits in local currencies disappear when recomputed in US Dollars. Therefore we also consider the problem from the perspective of an US-based trader. Trading signals are then generated in two different ways: firstly on the indices expressed in local currency and secondly on the indices recomputed in US Dollars. Recomputation of local indices in US Dollars is done to correct for possible trends in the levels of stock market indices caused by a declining or advancing exchange rate of the local currency against the US Dollar. If the US-based trader holds no trading position in the stock market index, then the US risk-free interest rate is earned. Summarized we examine the following trading cases:
| Trader | Index in | Profits in | |
| Trading case 1 | local trader | local currency | local currency |
| Trading case 2 | US trader | local currency | US Dollars |
| Trading case 3 | US trader | US Dollars | US Dollars |