文章基本信息

标题：Factors affecting the use of derivative financial instruments of listed companies: The case of Hanoi Stock Exchange
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作者：Trong Lam Vu ; Cong Thanh Le ; Ngoc Anh Pham 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2020
卷号：6
期号：5
页码：805-816
DOI：10.5267/j.ac.2020.6.002
出版社：Growing Science
摘要：The objective of this paper is to assess the factors affecting the intention to use derivative financial instruments (DFIs) in Hanoi Stock Exchange, Vietnam. The study was conducted on 356 enterprises listed on the Hanoi Stock Exchange and the results show that Perception, Misuse, Expertise, risk management controls and Benefits had positive impacts on the intention to use the DFIs. In this survey, the risk management controls factor maintains the strongest impact on the intention to use FDIs of the enterprises. Finally, the study conducted multi-group analysis by groups; including Gender, Education and Position held with firms.
关键词：Derivative financial instruments; Hanoi Stock Exchange; Vietnam