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Author:Mallin, C.
Ow-Yong, K.
Reynolds, M.
Title:Derivatives usage in UK non-financial listed companies
Journal:European Journal of Finance
2001 : MAR, VOL. 7:1, p. 63-91
Index terms:SURVEYS
UNITED KINGDOM
COMPANIES
FINANCE
Language:eng
Abstract:In this paper, the authors present the results of a 1997 survey of derivative used by some 231 UK non-financial companies. The questionnaire instrument used in this research is based upon the postal survey methodology of Bodnar et al. (1995). A glossary was attached to the questionnaire survey to enable consistency in defining terminology used. A direct comparison between US and UK findings was undertaken together with an analysis of results from other published surveys conducted in the last four years. The authors find broadly similar trends in the use of derivatives.
SCIMA record nr: 230881
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