The Factors Affecting the Use of Financial Derivatives' Instruments An Applied Study on the Jordanian Commercial Banking Sector

Zaher Abdel Fattah Al-Slehat, Bader Mustafa Al-Sharif, Amjad Qwader

Abstract


Purpose: The study aims at identifying the factors affecting the use of instruments of financial derivatives such as (administrative factors, financial and accounting factors, and legal factors) in the Jordanian commercial banking sector. To achieve the objective of the study, a questionnaire was distributed to the financial managers of the sample under examination and analysis, in addition to finding the descriptive variables, correlations and regression through using the SPSS and E-views software. The study adopted the analytical descriptive approach. A questionnaire was designed and distributed to a number of directors and heads of sections of commercial banks of Jordan, which their number reached 13 banks. One of the most important findings of the study is that there is an impact of each of the administrative, financial, accounting and legal factors on the use of the financial derivatives' instruments.


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DOI: https://doi.org/10.5430/afr.v7n3p67

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Accounting and Finance Research
ISSN 1927-5986 (Print)   ISSN 1927-5994 (Online)

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