Search Results - subject:"derivative instruments"

Does IFRS 7 disclosure weaken earnings management? : evidence from Indonesian conventional commercial banks

Valdiansyah, Riyan Harbi; Murwaningsari, Etty; … - In: ACRN journal of finance and risk perspectives 11 (2022), pp. 158-174

This study examines the influence of derivative instruments, income diversification, and liquidity ratios on earnings …. On the other hand, this study also contributes to the banking management to increase derivative instruments and to carry … non-listed banks on the Indonesia Stock Exchange. The empirical results indicate that IFRS 7 disclosure weakens derivative …

Persistent link: https://www.econbiz.de/10014235069

Are financial derivatives related to intra-entities' tax aggressiveness? : UK evidence

Boussaidi, Ahmed; Chkir, Imed Eddine; Hussainey, Khaled; … - In: European financial management : the journal of the … 29 (2023) 5, pp. 1505-1552

Persistent link: https://www.econbiz.de/10014430223

The effect of hedging with financial derivatives on firm value at Indonesia stock exchange

Frensidy, Budi; Mardhaniaty, Tasya Indah - In: Economics and finance in Indonesia : EFI 65 (2019) 1, pp. 20-32

Persistent link: https://www.econbiz.de/10012305810

Exchange risk perception and exchange risk management : a regional application in Turkey's manufacturing firms

Ogel, Serdar; Boyukaslan, Adem; Acikgozoglu, Semih - In: Contemporary issues in business economics and finance, (pp. 57-84). 2020

Persistent link: https://www.econbiz.de/10012313144

QUALITATIVE RISK COVERAGE IN AGRICULTURE THROUGH DERIVATIVE FINANCIAL INSTRUMENTS BASED ON SELYANINOV INDICES

KEVORCHIAN, Cristian; GAVRILESCU, Camelia; HURDUZEU, … - In: Studii Financiare (Financial Studies) 17 (2013) 3, pp. 19-32

The financial product designed by the authors belongs to the class of derivative financial instruments, having “weather conditions” as basic variable; the settlement is oriented to options on OTC markets, which are able to adapt to the farmers’ risk exposure level. Unfortunately, they cause...

Persistent link: https://www.econbiz.de/10010748439

Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements

Kablan, Ali - In: International Journal of Finance & Banking Studies 2 (2013) 2, pp. 8-8

Developments in international financial markets concern both developed countries and developing countries closely. The transactions of institutions arising from of commercial activities display a more complex and more risky state in line with international economic developments. The...

Persistent link: https://www.econbiz.de/10010681615

Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements

Kablan, Ali - In: International journal of finance & banking studies : JJFBS 2 (2013) 2, pp. 8-25

Persistent link: https://www.econbiz.de/10010531370

How does corporate governance influence hedging strategy? : an empirical study

Rekik, Lilia; Taib, Asmâa Alaoui - In: International journal of economics and finance 10 (2018) 12, pp. 115-126

Persistent link: https://www.econbiz.de/10011961536

Building Blocks for Effective Macroprudential Policies in Latin America; Institutional Considerations

Imam, Patrick A.; Nier, Erlend; Jácome, Luis Ignacio - International Monetary Fund (IMF) - 2012

An increasing number of countries - including in Latin America - are reforming their financial stability frameworks in the aftermath of the financial crisis, in order to establish a stronger macroprudential policy function. This paper analyzes existing arrangements for financial stability in...

Persistent link: https://www.econbiz.de/10011242254

Operative Principles of Islamic Derivatives; Towards a Coherent Theory

Sole, Juan; Jobst, Andreas - International Monetary Fund (IMF) - 2012

Derivatives are few and far between in countries where the compatibility of financial transactions with Islamic law requires the development of shari'ah-compliant structures. Islamic finance is governed by the shari'ah, which bans speculation and gambling, and stipulates that income must be...

Persistent link: https://www.econbiz.de/10009654161