According to literature, principal findings reveal that by using derivatives banks in developed countries improve their performance. The purpose of this paper is to examine the impact of four derivative instruments (forwards, swaps, options and futures) used by banks in both emerging and recently developed countries on accounting performance. Overall sample is defined by 137 banks from both emerging and recently developed countries covering the period 2003-2010. Contrarily to expectations, overall findings indicate that derivative instruments decrease bank performance in the case of these countries.

(2016). Does derivative instruments use increase accounting performance of banks in emerging and recently developed countries [journal article - articolo]. In SAVINGS AND DEVELOPMENT. Retrieved from http://hdl.handle.net/10446/79091

Does derivative instruments use increase accounting performance of banks in emerging and recently developed countries

2016-01-01

Abstract

According to literature, principal findings reveal that by using derivatives banks in developed countries improve their performance. The purpose of this paper is to examine the impact of four derivative instruments (forwards, swaps, options and futures) used by banks in both emerging and recently developed countries on accounting performance. Overall sample is defined by 137 banks from both emerging and recently developed countries covering the period 2003-2010. Contrarily to expectations, overall findings indicate that derivative instruments decrease bank performance in the case of these countries.
articolo
2016
Keffala, Mohamed Rochdi; De Peretti, Christian
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10446/79091
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