Proceedings of the 2014 International Conference on Education Technology and Social Science

Analysis of accounting risk based on derivative financial instruments

Authors
Lin Gao
Corresponding Author
Lin Gao
Available Online November 2014.
DOI
https://doi.org/10.2991/icetss-14.2014.16How to use a DOI?
Keywords
Derivative financial instruments, accounting risk, statistics, regression
Abstract
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.
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Proceedings
2014 International Conference on Education Technology and Social Science
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
November 2014
ISBN
978-94-62520-40-0
DOI
https://doi.org/10.2991/icetss-14.2014.16How to use a DOI?
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  -