Derivatives and Risk Management in the Banking Industry

The purpose of this study is to examine issues surrounding the enactment of Financial Accounting Statement 133 (SFAS 133) in managing risk in the banking industry. It examined the financial statements of ten major U.S. banks by investigating their 10Ks and 10Qs from 1999 to 2002. It found out that...

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Bibliographic Details
Main Authors: Abraham Mulugetta, Hristo Hadjinikolov
Format: Article
Language:English
Published: Universiti Utara Malaysia 2004-06-01
Series:The International Journal of Banking and Finance
Online Access:https://www.e-journal.uum.edu.my/index.php/ijbf/article/view/8344