Similar Search Results

The use and determinants of credit derivatives in Italian banks

Broccardo, Eleonora; Mazzuca, Maria; Yaldiz, Elmas - In: The Journal of Risk Finance 15 (2014) 4, pp. 417-436

Purpose – This paper aims to answer the following research questions: To what extent do banks use credit derivatives …

Persistent link: https://www.econbiz.de/10014901921

Credit derivatives: where will they go from here?

Michail, Margarita - In: Balance Sheet 8 (2000) 1, pp. 27-28

Describes credit derivatives (CDs) and the beginning and meaning of this market with strengths and weaknesses. Wonders … bank could fit in either of the areas of derivatives – fixed income and credit – and it could also fit in areas such as …

Persistent link: https://www.econbiz.de/10014689023

The use of derivatives by insurance companies

Mariathasan, Joseph - In: Balance Sheet 8 (2000) 1, pp. 29-32

Explains that derivatives sellers see insurance companies, because of their representation of some of the biggest … derivatives within understandable policies. …

Persistent link: https://www.econbiz.de/10014689024

Creating wealth from thin air

Damant, David - In: Balance Sheet 8 (2000) 1, pp. 37-39

society. States that the arrival of derivatives poses three dangers: systemic risk; lack of control of the use of derivatives …

Persistent link: https://www.econbiz.de/10014689026

There’s a new set of definitions in town

Gupta, Sanjeev - In: Balance Sheet 8 (2000) 2, pp. 23-25

giving lucid explanations. Concludes that the credit derivatives market has a strong base for future growth. …

Persistent link: https://www.econbiz.de/10014689245

Accounting for derivatives and risk management activities : The impact of product market competition

Tessema, Abiot Mindaye - In: International Journal of Accounting and Information … 24 (2016) 1, pp. 82-96

Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging activities are still debated and are a major policy issue. Prior studies provide mixed evidences on the economic consequences of mandatory derivative instruments ' recognition...

Persistent link: https://www.econbiz.de/10014759392

Design of power purchase under transmission congestion

Gurgur, Cigdem Z.; Newes, Emily K. - In: International Journal of Energy Sector Management 6 (2012) 1, pp. 50-64

Purpose – The non‐storable nature of electricity and the increasing complexity of financial instruments as a tool for hedging against risk make the area of research very useful in the real world. Many power portfolio optimization problems have been developed to combat the issue of risk...

Persistent link: https://www.econbiz.de/10014773535

Airline fuel hedging and management ownership

Korkeamäki, Timo; Liljeblom, Eva; Pfister, Markus - In: The Journal of Risk Finance 17 (2016) 5, pp. 492-509

Purpose The purpose of this paper is to study the value effects of hedging in the airline industry during a period of high volatility and high fuel costs. The authors also study the determinants of hedging in the airline industry, most importantly whether managerial ownership affects airlines’...

Persistent link: https://www.econbiz.de/10014901990

How do derivative securities affect bank risk and profitability? : Evidence from the US commercial banking industry

Ghosh, Amit - In: The Journal of Risk Finance 18 (2017) 2, pp. 186-213

and Bayesian model averaging techniques. Findings This study finds aggregate derivatives and both interest-rate and … exchange-rate derivatives and their different constituent categories to reduce banks insolvency risks for the entire time … period and the pre-crisis era. Moreover, aggregate derivatives increase banks’ risk-adjusted return on assets that are driven …

Persistent link: https://www.econbiz.de/10014902065

Foreign currency hedge accounting: multi‐currency versus functional currency accounting

Duangploy, Orapin; Helmi, Dahli - In: Managerial Auditing Journal 15 (2000) 5, pp. 232-246

Derivatives Instruments and Hedging Activities , as issued in June 1998. Multi‐currency accounting is recommended as an …

Persistent link: https://www.econbiz.de/10014928635