Econometric Modeling of the Effect of Financial Derivatives Usage on Banks’ Accounting Risks
| المصدر: | مجلة الميادين الاقتصادية |
|---|---|
| الناشر: | جامعة الجزائر 3 - كلية العلوم الإقتصادية والعلوم التجارية وعلوم التسيير |
| المؤلف الرئيسي: | Zeddoun, Djamel (Author) |
| مؤلفين آخرين: | Bendima, Nesrine (Co-Author) |
| المجلد/العدد: | مج5, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | ديسمبر |
| الصفحات: | 425 - 440 |
| DOI: |
10.47173/2134-005-001-022 |
| ISSN: |
2716-7615 |
| رقم MD: | 1349161 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Derivatives | Banks | Accounting Risks | GCC Countries | GMM
|
| رابط المحتوى: |
| المستخلص: |
Through the financial liberalization process and policies, the banking sector has been affected considerably and thereby the risk that banks faced is increasing. As a result, banks especially from emerging markets were obliged to enter to new profitable markets such as those of derivatives. This paper has the aim to investigate whether the use of financial derivatives by banks from GCC countries affect their accounting risk. Using a sample of 25 banks during the period 2006-2020, the major result shows that the use of financial derivatives reduces banks’ accounting risks. Hence, the main finding is that banks are not at risk by using financial derivatives. |
|---|---|
| ISSN: |
2716-7615 |
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