ارزیابی محدودیت‌های استفاده یکپارچه از ابزارهای مالی مشتقه در بازار سرمایه ایران

References

Alessandrini, D. (2011). Regulating financial derivatives? risks, contested values, and uncertain futures. Social & Legal Studies, 20(4), 74-93. https://doi.org/10.1177/0964663911413795.

Bachiller, P., Boubaker, S., & Mefteh-Wali, S. (2021). Financial derivatives and firm value: What have we learned? Finance Research Letters, 39(3), 1-28. https://doi.org/10.1016/j.frl.2020.101573.

Barro, D., Consigli, G., & Varun, V. (2022). A stochastic programming model for dynamic portfolio management with financial derivatives. Journal of Banking & Finance, https://doi.org/10.1016/j.jbankfin.2022.106445.

Bean, A., & Irvine, H. (2015). Derivatives disclosure in corporate annual reports: bank analysts’ perceptions of usefulness. Accounting and Business Research, 45(5), 602-619. https://doi.org/10.1080/00014788.2015.1059312.

Birt, J., Rankin, M., & Song, Ch.L. (2013). Derivatives use and financial instrument disclosure in the extractives industry. Accounting and Finance, 53(1), 55–83 https://doi.org/10.1111/acfi.12001.

Bryan, D., & Rafferty, M. (2014). Financial derivatives as social policy beyond crisis. Sociology, 48(5), 112-138 https://doi.org/10.1177/0038038514539061.

Chang, H.S., Donohoe, M., & Sougiannis, Th. (2016). Do analysts understand the economic and reporting complexities of derivatives? Journal of Accounting and Economics, 61(2/3), 584-604. https://doi.org/10.1016/ j.jacceco.2015.07.005

Chavoshani, M., Jamshidinavid, B., Ghanbari, M., & Baghfalaki, A. (2019). The role of financial derivatives, instruments on companies’ risk-adjusted discount rate and company value. Financial Engineering and Portfolio Management, 10(39), 54-71 https://www.sid.ir/paper/197830/fa [In Persian].

Chen, W. (2022). Are financial derivatives tax havens? Evidence from China, International Journal of Emerging Markets, https://doi.org/10.1108/IJOEM-06-2020-0655.

Choi, S., Salam, M.A., & Kim, Y. (2021). Foreign currency derivative usage and firm value in Bangladesh: comparative analysis between exporters and non-exporters under exchange rate movements. International Journal of Emerging Markets, 16(8), 2070-20921 https://doi.org/10.1108/IJOEM-08-2019-0641.

Donohoe, M.P. (2015). Financial derivatives in corporate tax avoidance: A conceptual perspective. Journal of the American Taxation Association, 37(1), 37–68 https://doi.org/10.2308/atax-50907.

Fargher, N., Sidhu, B.K., Tarca, A., & Zyl, W.V. (2018). Accounting for financial instruments with characteristics of debt and equity: Finding a way forward. Accounting & Finance, 59(1), 7-58 https://doi.org/10.1111/acfi.12280.

Grima, S., & Thalassinos, E.I. (2020). Financial derivatives use: A literature review, Gonzi, R.D. and Thalassinos, I.E. (Ed.) Financial Derivatives: A blessing or a curse? Emerald Publishing Limited, Bingley, 23-63. https://doi.org/10.1108/978-1-78973-245-020201003.

Hairston, S.A., & Brooks, M.R. (2019). Derivative accounting and financial reporting quality: A review of the literature. Advances in Accounting, 44(1), 81-94 https://doi.org/10.1016/j.adiac.2018.10.003.

International Financial Reporting Standards (IFRS). (2014). Financial derivatives instruments IFRS 9, KPMG: Cutting Through Complexity.

Kawaller, I. (2004). What analysts need to know about accounting for derivatives? Financial Analysts Journal, 60(4), 24-30.

Kota, H.B., & Charumathi, B. (2018). Determinants of financial derivative disclosures in an emerging economy: a stewardship theory perspective, Australasian accounting. Business and Finance Journal, 12(3), 42-66 https://doi.org/10.14453/aabfj.v12i3.5.

Lovett, S., Rasheed, A.A., & Hou, W. (2021). Stock options, restricted stock, salary, or bonus? Managing CEO compensation to maximize organizational performance. Business Horizons, https://doi.org/10.1016/ j.bushor.2021.02.041.

Malaquias, R.F., & Zambra, P. (2017). Disclosure of financial instruments: Practices and challenges of Latin American firms from the mining industry, Research in International Business and Finance, 45(1), 158-167 https://doi.org/10.1016/j.ribaf.2017.07.144.

Mahavarpour, R., Mashayekh, S., & Rahmani, A. (2021). Identifying the challenges of implementing international derivatives accounting standards: emphasizing the disclosure requirements. Journal of Securities Exchange, 14(55), 160-186 https://journal.seo.ir/article_11232_78118521e8fc6b5d65f5d4aeb87e57e3.pdf [In Persian].

Mehrnoosh, A., Jafari, A., & Nasl Mousavi, S. (2021). Financial derivatives instruments (Option and Embedded equity put option) and stock return synchronicity: Evidence from the Iran capital market. Financial Engineering and Portfolio Management, 12(49), 446-460 https://fej.ctb.iau.ir/article_687806_0cc789b654d 90e8f91367329d336ee59.pdf [In Persian]

Nandy, S., & Chattopadhyay, A.K. (2016). Impact of introducing different financial derivative instruments in India on its stock market volatility. Paradigm: A Management Research Journal, 18(2), 38-61 https://doi.org/ 10.1177/0971890714558704.

Nasr, M., & Nabavi Chashmi, S. (2019). Tests pricing capital assets with the approach of some value with the use of derivatives. Journal of Investment Knowledge, 8(31), 127-142 https://jik.srbiau.ac.ir/article_14768_ 11e4becdb46d855eb9d94c0c40fa1c7a.pdf [In Persian]

Park, D., & Kim, J. (2015). Financial derivatives usage and monetary policy transmission: Evidence from Korean Firm-level Data. Global Economic Review, 44(1), 101-115 https://doi.org/10.1080/1226508X.2015.1012093.

Perera, D., & Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES). Advances in Accounting, 31(1), 165-178 https://doi.org/10.1016/ j.adiac.2015.03.012

Prorokowski, L. (2013). Lessons from financial crisis contagion simulation in Europe, Studies in Economics and Finance, 30(2), 159-188 https://doi.org/10.1108/10867371311325453.

Safari Gerayli, M., & Valyan, H. (2018). Designing a model and assessing the capabilities of audit institutions in promoting social trust. Journal  of Value and Behavioral Accounting, 3(6), 65-104 http://aapc.khu.ac.ir/article-1-347-fa.html [In Persian]

Spears, T. (2019). Discounting collateral: Quants, derivatives and the reconstruction of the ‘risk-free rate’ after the financial crisis. Economy and Society, 48(3), 342-370 https://doi.org/10.1080/03085147.2018.1525153.

Tang, J., Liu, X., & Wang, W. (2020). A hybrid risk prioritization method based on generalized TODIM and BWM for Fine-Kinney under interval type-2 fuzzy environment [J], Human and Ecological Risk Assessment: An International Journal, 2(2), 1-26.

Tesfamariam, S., & Sadiq, R. (2006). Risk-based environmental decision-making using fuzzy analytic hierarchy process (F-AHP). Stochastic Environmental Research and Risk Assessment, 21(2), 35–50.

Xian, S., Wan, W., & Yang, Z. (2020). Interval‐valued Pythagorean fuzzy linguistic TODIM based on PCA and its application for emergency decision [J]. International Journal of Intelligent Systems, 35(12), 2049-2086.

Zhang, X., Liu, D., Zhao, Y., & Zhang, Zh. (2021). Financial derivatives and default dependence: a time-varying copula approach. Applied Economics Letters, 28(11), 958-963. https://doi.org/10.1080/13504851.2020.1788707.