Analysis of accounting risk based on derivative financial instruments

DOI

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.

Copyright

© 2014, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Lin Gao
PY  - 2014/11
DA  - 2014/11
TI  - Analysis of accounting risk based on derivative financial instruments
BT  - Proceedings of the 2014 International Conference on Education Technology and Social Science
PB  - Atlantis Press
SP  - 78
EP  - 82
SN  - 2352-5398
UR  - https://doi.org/10.2991/icetss-14.2014.16
DO  - 10.2991/icetss-14.2014.16
ID  - Gao2014/11
ER  -