This paper provides a review of research on financial derivatives, with an emphasis on and
comprehensive coverage of research published in 15 top accounting journals from 1996 to …

While literature provides several hedging theories, evidence on the corporate incentives to
hedge remains ambiguous. We synthesize data of empirical studies via statistical meta …

This study examines the antecedents and consequences of credit risk (CR) in Iraqi banks'
context from 2011 to 2020. POLS, FEM, and REM regression estimators were used to test …

Due to various corporate scandals and failures, there has been a renewed interest on the
role of boards in the performance of firms. This thesis examines the relationship between the …

Although theory suggests that corporate hedging can increase shareholder value in the
presence of capital market imperfections, empirical studies show overall mixed support for …

Following the recent financial crisis, Walker (2009) recommended that financial institutions
should form a separate board level risk committee (RC) to manage various risks and prevent …

Purpose Using 2010 corporate governance principles and recommendations (CGPR) as a
natural setting, the purpose of this paper is to investigate the relationship between risk …

We relate derivatives usage to the level of corporate governance/monitoring mechanisms,
managerial incentives and investment decisions of UK firms. We find evidence to suggest …

The role of the audit committee in maintaining banking stability is becoming increasingly
important. However, there are not many studies have examined the relationship between the …

This paper examines the impact of corporate governance on corporate risk-management
activities in S&P 500 firms over the period 2004–2010 by measuring the characteristics of …