Derivative instruments

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

Mohamed Rochdi Keffala and Christinan De Peretti
Savings and Development Vol. 40(2016), No. 1, pp. 75-101

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 [...]

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