Boubaker, Sabri; Mefteh, Salma; Shaikh, Junaid M. - In: International Journal of Managerial and Financial Accounting 2 (2010) 2, pp. 196-212
The purpose of this study is to investigate the effect of ownership structure on derivatives' use policy. Using data for 262 French non-financial listed firms, the results show that the two decisions of whether to use derivatives or not and the extent of derivatives use are not affected by the...