Analysis of accounting risk based on derivative financial instruments
- Lin Gao
- Corresponding Author
- Lin Gao
Available Online November 2014.
- https://doi.org/10.2991/icetss-14.2014.16How to use a DOI?
- Derivative financial instruments, accounting risk, statistics, regression
- By selecting the listed commercial banks as the sample and other related financial ratios which affect earnings and risks of commercial banks, its empirical analysis has been carried out using SPSS16.0. And then connect the index that investors are more concerned about in financial indicators with the main line- the proportion of derivative financial instruments. The use of derivative financial instruments could reduce bad loans of commercial banks through descriptive analysis and regression analysis of the results. Finally, the role of risk reversion and preserve or increase the value has been achieved.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Lin Gao PY - 2014/11 DA - 2014/11 TI - Analysis of accounting risk based on derivative financial instruments BT - 2014 International Conference on Education Technology and Social Science PB - Atlantis Press UR - https://doi.org/10.2991/icetss-14.2014.16 DO - https://doi.org/10.2991/icetss-14.2014.16 ID - Gao2014/11 ER -