{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/14413"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/14413","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"An investigation into the use of derivatives by the 2nd 100 largest listed companies in South Africa","abstract":"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.","abstract_html":"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.","abstract_has_math":false,"creators":["Jacobs, Angela"],"institution":"Department of Finance and Tax","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Holman, Glen"],"committee_chairs":[],"committee_members":[],"year":2011,"date_issued":"2011","date_published":"2011","updated_at":"2026-07-22T22:23:02Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/14413","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Holman, Glen"]},{"key":"dc:creator","label":"Author","values":["Jacobs, Angela"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2015-10-28T05:42:34Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2015-10-28T05:42:34Z"]},{"key":"dc:date.issued","label":"Date","values":["2011"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Department of Finance and Tax"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["MCom"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/14413"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Includes bibliographical references (leaves 40-41)."]},{"key":"dc:description.abstract","label":"Abstract","values":["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."]},{"key":"dc:title","label":"Title","values":["An investigation into the use of derivatives by the 2nd 100 largest listed companies in South Africa"]}]}],"canonical_facts":{"dc:contributor.advisor":["Holman, Glen"],"dc:creator":["Jacobs, Angela"],"dc:date.accessioned":["2015-10-28T05:42:34Z"],"dc:date.available":["2015-10-28T05:42:34Z"],"dc:date.issued":["2011"],"dc:description":["Includes bibliographical references (leaves 40-41)."],"dc:description.abstract":["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."],"dc:identifier.uri":["http://hdl.handle.net/11427/14413"],"dc:language.iso":["eng"],"dc:publisher.department":["Department of Finance and Tax"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["An investigation into the use of derivatives by the 2nd 100 largest listed companies in South Africa"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters"],"dc:type.qualificationname":["MCom"]},"updated_at":"2026-07-22T22:23:02Z"}