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|3 10.47173/2134-005-001-022
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|a eng
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044 |
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|b الجزائر
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100 |
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|a Zeddoun, Djamel
|e Author
|9 715407
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245 |
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|a Econometric Modeling of the Effect of Financial Derivatives Usage on Banks’ Accounting Risks
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260 |
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|b جامعة الجزائر 3 - كلية العلوم الإقتصادية والعلوم التجارية وعلوم التسيير
|c 2022
|g ديسمبر
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300 |
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|a 425 - 440
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336 |
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|a بحوث ومقالات
|b Article
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520 |
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|b 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.
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653 |
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|a النمذجة الاقتصادية
|a القطاع المصرفي
|a المخاطر المحاسبية
|a المشتقات المالية
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692 |
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|b Derivatives
|b Banks
|b Accounting Risks
|b GCC Countries
|b GMM
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700 |
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|a Bendima, Nesrine
|e Co-Author
|9 715409
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773 |
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|4 الاقتصاد
|6 Economics
|c 022
|e Journal Of Al-Mayadine Al-Iktissadia
|f Mağallaẗ al-mayādīn al-iqtiṣādiyaẗ
|l 001
|m مج5, ع1
|o 2134
|s مجلة الميادين الاقتصادية
|v 005
|x 2716-7615
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856 |
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|u 2134-005-001-022.pdf
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930 |
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|d y
|p y
|q n
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|a EcoLink
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|c 1349161
|d 1349161
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