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

analysts. Findings – This study finds that the information on the use of derivatives disclosed by listed companies in China is … derivatives-related information by Chinese listed companies are largely unsatisfied primarily because of insufficient information … implications – The findings from the study provide a number of policy implications for derivatives regulators and accounting …

unrealized gains from using derivatives are negatively associated with its effective tax rate, and a firm’s realized losses or … unrealized gains from using derivatives are positively associated with its market value. Research limitations/implications – This … tax-timing option by using derivatives. It is the first study to conclude that a motive for firms to use derivatives is to …

are derivatives and wholesale funding, which have a strong negative relationship with “DTD”. Trading and available … supports separation based on the balance sheet size of derivatives and a leverage ratio instead of the complex Basel risk …

This paper provides a review of research on financial derivatives, with an emphasis on and comprehensive coverage of … derivatives and then summarize studies explaining when and why firms use derivatives. We then discuss the evolution of the … accounting rules related to derivatives (and associated disclosure requirements) and studies that examine changes in these …

) influences their usage of currency derivatives to manage currency risk. It provides an empirical assessment of whether economies … the relationship of the size of MBs to their usage of currency derivatives was tested using regression, correlation and … by total assets) of MBs and the total principal amounts of currency derivatives used. These results suggest that MBs are …

way of structuring a risk management tool in Islamic finance. It explores the highly debated area of derivatives in …

requirements. Also, the explanatory power of regulatory disclosures pertaining to fair values of on‐balance sheet derivatives is … the prior research by addressing the value relevance of disaggregated disclosures for on‐balance sheet derivatives. The … growth in derivatives markets in recent years.  …