An investigation into the use of derivatives by the 2nd 100 largest listed companies in South Africa

My research question is: "An investigation into the use of derivatives by the 2nd 100 largest listed companies in South Africa" as this is where I have been positioned in the group that is undertaking this research. I will endeavor through this research report to establish not only which companies are using derivatives but through a review of the Annual Financial Statements "AFS" also the reason for the use of derivatives whether only to hedge against for example market risk or whether the companies are using derivatives to speculate. I will also compare the use of derivatives by this subset of South African companies with other studies including those with medium or large companies. I will review the current accounting standards to understand and outline the requirements for these companies. I will also summarise a sample of the previously published papers internationally which delved into a similar topic.

Grantor dc:publisher.institution

Department of Finance and Tax

Year dc:date.issued

2011

Author dc:creator

• Jacobs, Angela

Advisor dc:contributor.advisor

• Holman, Glen

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11427/14413

OAI identifier oai:identifier

oai:open.uct.ac.za:11427/14413