Quellenangabe:
[Journal:] Economic Review: Journal of Economics and Business [ISSN:] 2303-680X [Volume:] 10 [Issue:] 2 [Publisher:] University of Tuzla, Faculty of Economics [Place:] Tuzla [Year:] 2012 [Pages:] 59-72
Zusammenfassung:
The main objective of this paper is to determine the scope of the use of derivatives by companies in B&H for specific purposes of financial risk management. The aim is to provide a comparative analysis with companies from Slovenia and Croatia in order to determine if companies in B&H use the hedging instruments appropriately, and to suggest possible improvements of their practices for managing financial risks. The basic goals of the paper are to explore if companies in B&H use derivatives for risk management purposes to the same extent as Slovenian and Croatian companies and to determine if B&H companies properly hedge their financial risks. The paper also aims to give suggestions to B&H companies for improvements of their risk management practices in order to ensure more efficient and effective financial risk hedging by using derivatives, primarily available through banks on B&H financial markets.