الفهرس 
Title : The impact of accounting for derivatives on corporate risk, earnings and the informativeness of performance
CONTENTSOnly 14 pages are availabe for public view
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Abstract
While the world has witnessed the growing use of derivative instruments and rapid expansion of derivatives markets over the past decades, the extensive use of derivatives products in developed markets has been blamed for the recent global financial crisis. The supervisory and regulatory bodies across the world have increasingly paid attention to the establishment of an effective governance system including the issuing of financial reporting rules for companies to account and disclose their derivative activities. By far derivatives research has largely been based on western developed economies; little has been known about reporting and disclosing of derivatives from developing economies. This study aimed at investigating the impacts of (SFAS No.133) 2Accounting for Derivatives Instruments and Hedging Activities3 and (SFAS No.161) 2Disclosures about Derivatives Instruments and Hedging Activities3 and their amendments on the corporate risk management activities, earnings management levels and the corporate performance signals in Egyptian listed companies (EGX) both 2financial and non-financial listed companies3 that use financial derivatives in their business work. The study hypothesized that there is no significant relationship between accounting for derivatives instruments (SFAS No.133, SFAS No.161, and their amendments) and the corporate risk management activities, earnings management levels and performance signals. Questionnaires have been designed and sent to the chief financial officers 3CFO3, the financial analysts and the external auditors of these companies, to collect the research data