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 …