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Does derivative instruments use increase accounting performance of banks in emerging and recently developed countries

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  • Mohamed Rochdi Keffala

    (LSAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

  • Christian de Peretti

    (LSAF - Laboratoire de Sciences Actuarielle et Financière - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon)

Abstract

According to literature, principal findings reveal that by using derivatives banks in developed countries improve their performance. The purpose of this paper is to examine the impact of four derivative instruments (forwards, swaps, options and futures) used by banks in both emerging and recently developed countries on accounting performance. Overall sample is defined by 137 banks from both emerging and recently developed countries covering the period 2003-2010. Contrarily to expectations, overall findings indicate that derivative instruments decrease bank performance in the case of these countries.
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Suggested Citation

  • Mohamed Rochdi Keffala & Christian de Peretti, 2016. "Does derivative instruments use increase accounting performance of banks in emerging and recently developed countries," Post-Print hal-02103959, HAL.
    • Handle: RePEc:hal:journl:hal-02103959
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    Cited by:

    1. Abbasi, Kaleemullah & Alam, Ashraful & Du, Min (Anna) & Huynh, Toan Luu Duc, 2021. "FinTech, SME efficiency and national culture: Evidence from OECD countries," Technological Forecasting and Social Change, Elsevier, vol. 163(C).

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