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| Tekijä: | Bodnar, G.M. Jong, A. de Macrae, V. |
| Otsikko: | The impact of institutional differences on derivatives usage: a comparative study of US and Dutch firms |
| Lehti: | European Financial Management
2003 : SEP, VOL. 9:3, p. 271-297 |
| Asiasana: | Derivative securities Hedging Risk management Netherlands USA |
| Kieli: | eng |
| Tiivistelmä: | The influence institutional differences have on corporate risk management practices in the USA and the Netherlands is examined in this article. The results are compared to surveys in each country using a strategy that corrects for differences over industry and size classes across the Dutch and US samples. Several differences in the companies' uses and attitudes towards derivatives are documented and they are attempted to be attributed to the differences in the institutional environments between the USA and the Netherlands. |
SCIMA