Results 11 to 20 of about 160,934 (305)

IDENTIFICATION OF FINANCIAL INSTRUMENTS AS AN OBJECT OF ACCOUNTING

open access: yesEconomics & Education, 2021
Financial instruments, which appeared in the international arena of accounting regulations in October 1986, are still considered one of the most complex objects of accounting.
Olha Lukova
doaj   +1 more source

The effect of measuring derivative financial instruments on the financial position and profitability - the case of banks in Croatia

open access: yesEkonomski Vjesnik, 2023
Purpose: The purpose of this paper is to determine whether the effects of measuring derivative financial instruments affect the financial position and profitability of banks operating in the Croatian banking sector.
Hrvoje Perčević, Marina Ercegović
doaj   +1 more source

Theoretical principles of ensuring security of banking operations with derivative financial instruments

open access: yesЕкономіка, управління та адміністрування, 2022
The article is devoted to the disclosure of the theoretical foundations of ensuring the security of banks’ operations with derivative financial instruments.
O.M. , A.O.
doaj   +1 more source

Determinasi Faktor-faktor Keputusan Hedging dengan Instrumen Derivatif pada Perusahaan Manufaktur

open access: yesJurnal Bisnis dan Manajemen, 2022
This study was conducted to determine the effect of independent variables used such as leverage, liquidity, growth opportunity, firm size, and financial distress on hedging decisions with derivative instruments in manufacturing companies on the IDX for ...
Anindya Anggun Larasati, Erric Wijaya
doaj   +1 more source

Problematic aspects of derivative financial instruments’ legal regulation

open access: yesUzhhorod National University Herald. Series: Law, 2022
The development of fully functioning capital markets is an extremely important task at the current stage of development of the Ukrainian economy. With the adoption of the Law of Ukraine «On Capital Markets and Organized Commodity Markets», the issue of comprehensive regulation of the functioning of modern financial instruments would seem to have been ...
D. Trofymenko, O. Sush
openaire   +3 more sources

CONCEPT AND CLASSIFICATION OF DERIVATIVE FINANCIAL INSTRUMENTS AS A METHODOLOGICAL PRECISION ON THEIR REGULATION IN THE FINANCIAL SERVICES MARKET

open access: yesBaltic Journal of Economic Studies, 2019
The urgency of the research topic is caused by the rapid growth of capital markets and the emergence of all new financial instruments, the complexity of their structure and the transition beyond the regulatory influence of supervisory authorities ...
Oksana Novak   +2 more
doaj   +1 more source

Analysis of global and domestic markets of derivative financial instruments

open access: yesЕкономіка, управління та адміністрування, 2022
The article is devoted to the consideration of the main trends in the development of the world and domestic markets of derivative financial instruments.
A.O.
doaj   +1 more source

DAMPAK PENERAPAN PSAK NO. 50 DAN 55 (REVISI 2006) TERHADAP FORWARD EARNINGS RESPONSE COEFFICIENT DAN RELEVANSI NILAI DARI DERIVATIF KEUANGAN: (STUDI EMPIRIS PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA)

open access: yesJurnal Akuntansi, 2017
This study aims to investigate the impact of Indonesian SFAS No. 50 and 55 (revised 2006) on the stock market’s ability to predict firms’ future earnings, which we refer to as stock price informativeness.
Oktavia Oktavia   +2 more
doaj   +1 more source

USE OF DERIVATIVE FINANCIAL INSTRUMENTS FOR RISK MANAGEMENT

open access: yesInternational Scientific Conference „Business and Management“, 2022
The dynamic nature of international financial markets has contributed to a broader use of various financial instruments, ranging from the simplest traditional instruments, such as bonds, to various forms of derivatives. A num-ber of economists argue that derivatives were one of the causes of the global financial crisis, due to speculative behav-iour ...
openaire   +2 more sources

Legal structure and challenges of option contract [PDF]

open access: yesمطالعات فقه و حقوق اسلامی, 2013
Financial derivative instruments, which are the innovations of finance professionals, play an important role in the booming of financial markets. These instruments which have been created to confront risks become more diverse and evolved day by day ...
M. Keshtkari, H. Olomi Yazdi
doaj   +1 more source

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