www.icmai.in:@0.798205:0.974748:0.923794:0.974748:0.923794:0.957721:0.798205:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.406839:0.977956:0.492193:0.977956:0.492193:0.962673:0.406839:0.962673:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
70:@0.079500:0.980264:0.102295:0.980264:0.102295:0.958570:0.079500:0.958570:0.011940:0.010855
The Management Accountant:@0.122650:0.977954:0.372489:0.977954:0.372489:0.962671:0.122650:0.962671:0.011452:0.011452:0.009009:0.004740:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004740:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
l:@0.382870:0.976735:0.397343:0.976735:0.397343:0.966042:0.382870:0.966042:0.014473
massive losses incurred by J.P. Morgan in 2012, which seem to have combined various measures of incompetence, :@0.076923:0.131127:0.927208:0.131127:0.927208:0.115844:0.076923:0.115844:0.015070:0.009226:0.006965:0.006965:0.004360:0.008521:0.008105:0.003256:0.004704:0.009226:0.006965:0.006965:0.008105:0.006965:0.003256:0.004704:0.010547:0.008105:0.010547:0.007598:0.006965:0.008105:0.009226:0.003256:0.008684:0.009226:0.003256:0.004776:0.004704:0.007309:0.004704:0.003256:0.015070:0.009226:0.006965:0.008702:0.009226:0.010547:0.003256:0.004704:0.010547:0.003256:0.010547:0.010547:0.010547:0.010547:0.004704:0.003256:0.013243:0.010547:0.004704:0.008105:0.010547:0.003256:0.006965:0.008105:0.008105:0.015070:0.003256:0.005843:0.009226:0.003256:0.010547:0.008521:0.008521:0.008105:0.003256:0.008105:0.009226:0.015070:0.009226:0.004704:0.010547:0.008105:0.009226:0.003256:0.008883:0.009226:0.006965:0.004704:0.009226:0.010547:0.006965:0.003256:0.015070:0.008105:0.009226:0.006965:0.010547:0.006965:0.008105:0.006965:0.003256:0.009226:0.007019:0.003256:0.004704:0.010547:0.008105:0.009226:0.015070:0.009226:0.008105:0.005843:0.008105:0.010547:0.008105:0.007761:0.004704:0.003835
ignorance, failure to comply with financial regulations, and corruption. United States Senator Carl Levin, Chairman :@0.076923:0.147102:0.927678:0.147102:0.927678:0.131819:0.076923:0.131819:0.004577:0.009100:0.010421:0.009100:0.006676:0.009100:0.010421:0.007978:0.007634:0.004577:0.003039:0.004758:0.009100:0.004577:0.004577:0.010421:0.006838:0.007978:0.003039:0.005717:0.009100:0.003039:0.007978:0.009100:0.014943:0.009100:0.004052:0.009100:0.003039:0.013641:0.004577:0.005717:0.010421:0.003039:0.004613:0.004487:0.010421:0.009100:0.010421:0.007978:0.004577:0.009100:0.004577:0.003039:0.006838:0.007978:0.009100:0.010421:0.004577:0.008937:0.005717:0.004577:0.009100:0.010421:0.006838:0.004577:0.003039:0.009100:0.010421:0.009100:0.003039:0.007978:0.009100:0.007472:0.007128:0.010421:0.009100:0.005717:0.004577:0.009100:0.010421:0.004577:0.003039:0.011560:0.010421:0.004577:0.005717:0.007978:0.009100:0.003039:0.009100:0.005717:0.008937:0.005717:0.007978:0.006838:0.003039:0.009100:0.007978:0.010421:0.008937:0.005717:0.009100:0.006838:0.003039:0.010421:0.009100:0.006838:0.004577:0.003039:0.009100:0.007978:0.009100:0.004577:0.010421:0.004577:0.003039:0.010421:0.010421:0.009100:0.004577:0.007001:0.014943:0.009100:0.010547:0.003835
of the Senate Subcommittee on Investigations, summarized the pervasive cynicism and concern when he stated: :@0.076923:0.163076:0.926792:0.163076:0.926792:0.147794:0.076923:0.147794:0.009226:0.007019:0.004143:0.005843:0.010547:0.008105:0.004143:0.009226:0.008105:0.010547:0.009064:0.005843:0.008105:0.004143:0.009226:0.010547:0.009226:0.008105:0.009226:0.015070:0.015070:0.004704:0.005843:0.005843:0.008105:0.008105:0.004143:0.009226:0.010547:0.004143:0.005843:0.009842:0.008521:0.008105:0.006965:0.005843:0.004704:0.008702:0.009064:0.005843:0.004704:0.009226:0.010547:0.006965:0.004704:0.004143:0.006965:0.010547:0.015070:0.015070:0.009226:0.006965:0.004704:0.007562:0.008105:0.009226:0.004143:0.005843:0.010547:0.008105:0.004143:0.009226:0.008105:0.007490:0.008883:0.009226:0.006965:0.004360:0.008521:0.008105:0.004143:0.007942:0.009226:0.010547:0.004704:0.008105:0.004704:0.006965:0.015070:0.004143:0.009226:0.010547:0.009226:0.004143:0.008105:0.009226:0.010547:0.008105:0.008105:0.007417:0.010547:0.004143:0.013243:0.010547:0.008105:0.010547:0.004143:0.010547:0.008105:0.004143:0.006965:0.005843:0.009064:0.005843:0.008105:0.009226:0.004704:0.003835
‘‘Derivative values that cannot be trusted are a serious risk to our financial system’’ (14 March 2013).:@0.076923:0.179051:0.839158:0.179051:0.839158:0.163769:0.076923:0.163769:0.003256:0.004704:0.011687:0.008105:0.006965:0.004360:0.008883:0.009064:0.005843:0.004360:0.008521:0.008105:0.003835:0.008883:0.009226:0.004704:0.010547:0.008105:0.006965:0.003835:0.005843:0.010547:0.009064:0.005843:0.003835:0.008105:0.009226:0.010547:0.010547:0.009226:0.005843:0.003835:0.009226:0.008105:0.003835:0.005843:0.007255:0.010547:0.006965:0.005843:0.008105:0.009226:0.003835:0.009226:0.006965:0.008105:0.003835:0.009226:0.003835:0.006965:0.008105:0.006965:0.004704:0.009226:0.010547:0.006965:0.003835:0.006965:0.004704:0.006965:0.009226:0.003835:0.005843:0.009226:0.003835:0.009226:0.010547:0.006965:0.003835:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.006965:0.009226:0.006965:0.005843:0.008105:0.015070:0.003256:0.004704:0.003835:0.005843:0.010547:0.010547:0.003835:0.015070:0.009226:0.006965:0.008105:0.010547:0.003835:0.010547:0.010547:0.010547:0.010547:0.005843:0.004704
Figure-4: Concerns of  companies to Use Derivatives:@0.290200:0.211001:0.725184:0.211001:0.725184:0.195572:0.290200:0.195572:0.010185:0.005663:0.009805:0.011488:0.008123:0.009425:0.006024:0.011307:0.004903:0.004034:0.012067:0.010366:0.011687:0.009226:0.009425:0.008774:0.011687:0.008105:0.004034:0.010366:0.006006:0.003003:0.004034:0.009226:0.010366:0.016210:0.010547:0.009986:0.011687:0.005663:0.009425:0.008105:0.004034:0.006965:0.010366:0.004034:0.012067:0.008105:0.009425:0.004034:0.013568:0.009425:0.008286:0.005500:0.009263:0.009986:0.006965:0.005500:0.008973:0.009425:0.008105
It has not only created  investors has created concerns for  hedge accounting treatment, tax or :@0.092308:0.754146:0.926944:0.754146:0.926944:0.738863:0.092308:0.738863:0.007580:0.007580:0.017096:0.012284:0.010963:0.008702:0.017096:0.012284:0.010963:0.007580:0.017096:0.010963:0.012284:0.005916:0.010963:0.017096:0.009842:0.008702:0.009842:0.010800:0.007580:0.009842:0.009226:0.003835:0.017802:0.004921:0.010059:0.008738:0.008322:0.007182:0.006061:0.009444:0.007544:0.007182:0.005464:0.010764:0.009444:0.007182:0.005464:0.008322:0.007182:0.008322:0.009281:0.006061:0.008322:0.009444:0.005464:0.008322:0.009444:0.010764:0.008322:0.008322:0.007634:0.010764:0.007182:0.005464:0.004921:0.009444:0.006965:0.003835:0.017747:0.010547:0.008105:0.009226:0.008883:0.008105:0.004016:0.009226:0.008105:0.008105:0.009226:0.010547:0.010547:0.005843:0.004704:0.010547:0.009226:0.004016:0.005843:0.006965:0.008105:0.009064:0.005843:0.015070:0.008105:0.010547:0.005843:0.004704:0.004016:0.005843:0.009226:0.009226:0.004016:0.009226:0.006965:0.003835
apprehensions for the companies,  companies as this may discount the  legal issues, difficulty quantifying :@0.076930:0.770121:0.926763:0.770121:0.926763:0.754838:0.076930:0.754838:0.009353:0.009516:0.009516:0.007255:0.008394:0.010837:0.008394:0.010837:0.007255:0.004993:0.009516:0.010837:0.007255:0.006024:0.004993:0.009516:0.007255:0.006024:0.006133:0.010837:0.008394:0.006024:0.008394:0.009516:0.015359:0.009516:0.009516:0.010837:0.004993:0.008394:0.007255:0.004704:0.003835:0.017820:0.008105:0.009226:0.015070:0.009226:0.009226:0.010547:0.004704:0.008105:0.006965:0.003890:0.009226:0.006965:0.003890:0.005843:0.010547:0.004704:0.006965:0.003908:0.015070:0.008702:0.009226:0.003908:0.009226:0.004704:0.006965:0.008105:0.009226:0.010547:0.010547:0.005843:0.003890:0.005843:0.010547:0.008105:0.003835:0.017892:0.005011:0.008412:0.009009:0.009534:0.005011:0.006223:0.005011:0.007273:0.007273:0.010855:0.008412:0.007273:0.005011:0.006241:0.009534:0.005011:0.005011:0.004613:0.004921:0.008412:0.010855:0.005011:0.006151:0.009534:0.006223:0.009534:0.010855:0.009534:0.010855:0.006151:0.005011:0.005011:0.009534:0.005011:0.010855:0.009226:0.003835
but also in the minds of investors.  value of the company. We have also  the firm’s underlying exposures, :@0.076930:0.786095:0.927016:0.786095:0.927016:0.770813:0.076930:0.770813:0.009407:0.010746:0.006024:0.005301:0.009407:0.004903:0.007146:0.009425:0.005301:0.004903:0.010728:0.005301:0.006042:0.010728:0.008286:0.005301:0.015251:0.004903:0.010728:0.009425:0.007146:0.005301:0.009407:0.007218:0.005301:0.004903:0.010023:0.008720:0.008286:0.007164:0.006024:0.009425:0.007508:0.007146:0.004704:0.003835:0.017928:0.008883:0.009226:0.004704:0.010547:0.008105:0.003817:0.009226:0.007019:0.003817:0.005843:0.010547:0.008105:0.003817:0.008105:0.009226:0.015070:0.009226:0.009226:0.010023:0.006712:0.004704:0.003817:0.016282:0.008105:0.003817:0.010547:0.008521:0.008521:0.008105:0.003817:0.009226:0.004704:0.006965:0.009226:0.003835:0.017856:0.006368:0.011072:0.008611:0.007797:0.004613:0.005120:0.007653:0.015595:0.004885:0.007490:0.007797:0.011054:0.011072:0.009751:0.008629:0.007490:0.004704:0.009733:0.005228:0.011072:0.009751:0.007797:0.008286:0.009751:0.009733:0.009751:0.007490:0.011072:0.007490:0.008629:0.007472:0.004704:0.003835
Government has also made stringent  found in the responses which we  pricing and valuing derivatives, :@0.076930:0.802070:0.926835:0.802070:0.926835:0.786788:0.076930:0.786788:0.011506:0.008575:0.008340:0.007924:0.007236:0.010366:0.014889:0.007924:0.010366:0.005663:0.002786:0.010366:0.009046:0.006784:0.002786:0.009046:0.004523:0.006784:0.009046:0.002786:0.014889:0.009046:0.009046:0.007924:0.002786:0.006784:0.005663:0.006784:0.004523:0.010366:0.008702:0.007924:0.010366:0.005843:0.003835:0.018073:0.005066:0.009588:0.010909:0.010909:0.009588:0.006621:0.005066:0.010909:0.006621:0.006205:0.010909:0.008467:0.006621:0.007327:0.008467:0.007327:0.009588:0.009588:0.010909:0.007327:0.008467:0.007327:0.006621:0.013605:0.010909:0.005066:0.008467:0.010909:0.006621:0.013424:0.008105:0.003835:0.017928:0.009824:0.007562:0.005301:0.008702:0.005301:0.011144:0.009824:0.008449:0.009824:0.011144:0.009824:0.008449:0.009480:0.009824:0.005301:0.011144:0.005301:0.011144:0.009824:0.008449:0.009824:0.008702:0.007562:0.004957:0.009480:0.009661:0.006440:0.004957:0.009118:0.008702:0.007562:0.004704:0.003835
provision for accounting and  have received by the survey, 16.12%  monitoring and evaluating hedge :@0.076930:0.818045:0.926998:0.818045:0.926998:0.802762:0.076930:0.802762:0.010276:0.008032:0.009805:0.010294:0.005753:0.008014:0.005771:0.010276:0.011596:0.011958:0.005753:0.010276:0.008032:0.011958:0.010294:0.009154:0.009154:0.010294:0.011596:0.011596:0.006911:0.005753:0.011596:0.010294:0.011958:0.010294:0.011596:0.009226:0.003835:0.017946:0.010493:0.008467:0.008467:0.008051:0.003202:0.006911:0.008051:0.008051:0.008051:0.004306:0.008467:0.008051:0.009172:0.003202:0.008629:0.009172:0.003202:0.005789:0.010493:0.008051:0.003202:0.006911:0.010493:0.007435:0.008467:0.007707:0.006838:0.004649:0.003202:0.010493:0.010493:0.004649:0.010493:0.010493:0.013948:0.003835:0.017711:0.015377:0.009534:0.010855:0.005011:0.006151:0.009534:0.007273:0.005011:0.010855:0.009534:0.006187:0.009534:0.010855:0.009534:0.006187:0.008412:0.009190:0.009534:0.005011:0.010855:0.009371:0.006151:0.005011:0.010855:0.009534:0.006187:0.010855:0.008412:0.009534:0.009190:0.008105:0.003835
disclosures of derivative exposures  respondents are of the opinion that  results, evaluating the risk of :@0.076930:0.834020:0.926889:0.834020:0.926889:0.818737:0.076930:0.818737:0.009389:0.004867:0.007128:0.008268:0.004867:0.009389:0.007128:0.010710:0.007128:0.008268:0.007128:0.005102:0.009389:0.007182:0.005102:0.009389:0.008268:0.007128:0.004523:0.009046:0.009226:0.006006:0.004523:0.008684:0.008268:0.005102:0.007924:0.009389:0.009389:0.009389:0.007128:0.010710:0.007128:0.008268:0.006965:0.003835:0.017965:0.006965:0.008105:0.006965:0.009226:0.009226:0.010547:0.009226:0.008105:0.010547:0.005843:0.006965:0.004270:0.009226:0.006965:0.008105:0.004270:0.009226:0.007019:0.004270:0.005843:0.010547:0.008105:0.004270:0.009226:0.009226:0.004704:0.010547:0.004704:0.009226:0.010547:0.004270:0.005843:0.010547:0.009064:0.005843:0.003835:0.017874:0.007852:0.008991:0.007852:0.011434:0.005590:0.006730:0.007852:0.005590:0.010638:0.008991:0.009769:0.010113:0.005590:0.011434:0.009950:0.006730:0.005590:0.011434:0.010113:0.010638:0.006730:0.011434:0.008991:0.010638:0.007852:0.005590:0.007852:0.010113:0.010638:0.010113:0.004704:0.003835
and  SEBI  with  listing  agreement  perceptions by investors, regulators  proposed derivatives transactions :@0.076930:0.849995:0.926853:0.849995:0.926853:0.834712:0.076930:0.834712:0.009679:0.010999:0.009679:0.003835:0.003437:0.009679:0.009679:0.010999:0.006296:0.003835:0.003437:0.014220:0.005156:0.006296:0.010999:0.003835:0.003437:0.005156:0.005156:0.007417:0.006296:0.005156:0.010999:0.009679:0.003835:0.003437:0.009516:0.010023:0.007417:0.008557:0.008557:0.015522:0.008557:0.010999:0.005843:0.003835:0.017838:0.009226:0.008105:0.006965:0.008105:0.008105:0.009226:0.005843:0.004704:0.009226:0.010547:0.006965:0.004161:0.008684:0.009226:0.004161:0.004704:0.009842:0.008521:0.008105:0.006965:0.005843:0.009226:0.007327:0.006965:0.004704:0.004161:0.006965:0.008105:0.009226:0.010547:0.004704:0.009064:0.005843:0.009226:0.007327:0.006965:0.003835:0.017874:0.009606:0.007345:0.009606:0.009606:0.009606:0.007345:0.008485:0.009606:0.006766:0.009606:0.008485:0.007345:0.004740:0.009263:0.009444:0.006223:0.004740:0.008901:0.008485:0.007345:0.006766:0.006223:0.007182:0.009606:0.010927:0.007345:0.009606:0.008485:0.006223:0.005084:0.009606:0.010927:0.006965:0.003835
requires mandatory disclosure of  and the public responsible a lot for  which  are  according  to  the :@0.076930:0.865970:0.926727:0.865970:0.926727:0.850687:0.076930:0.850687:0.007363:0.008503:0.009624:0.010945:0.005102:0.007363:0.008503:0.007363:0.006893:0.015468:0.009624:0.010945:0.009624:0.009462:0.006241:0.009624:0.007725:0.009624:0.006893:0.009624:0.005102:0.007363:0.008503:0.005102:0.009624:0.007363:0.010945:0.007363:0.008503:0.006893:0.009624:0.004704:0.003835:0.017856:0.009353:0.010674:0.009353:0.004848:0.005970:0.010674:0.008231:0.004848:0.009353:0.010674:0.009353:0.004830:0.004830:0.008231:0.004848:0.007092:0.008231:0.007092:0.009353:0.009353:0.010674:0.007092:0.004830:0.009353:0.004830:0.008231:0.004848:0.009353:0.004848:0.004830:0.009353:0.005970:0.004848:0.004830:0.009353:0.006965:0.003835:0.018055:0.014509:0.011814:0.005970:0.009371:0.011814:0.003835:0.009769:0.010493:0.008231:0.009371:0.003835:0.009769:0.010493:0.009371:0.009371:0.010493:0.008231:0.010493:0.005970:0.011814:0.010493:0.003835:0.009769:0.007128:0.010493:0.003835:0.009769:0.007110:0.011814:0.008105:0.003835
corporate risk management policies.  companies not going for derivatives.:@0.076930:0.881944:0.633632:0.881944:0.633632:0.866662:0.076930:0.866662:0.007996:0.009118:0.007128:0.009118:0.009118:0.006694:0.008955:0.005735:0.007996:0.003148:0.006857:0.004595:0.006857:0.009118:0.003148:0.014961:0.009118:0.010439:0.008955:0.008774:0.007996:0.014961:0.007996:0.010439:0.005735:0.003148:0.009118:0.009118:0.004595:0.004595:0.007996:0.004595:0.007996:0.006857:0.004704:0.003835:0.017784:0.008087:0.009208:0.015052:0.009208:0.009208:0.010529:0.004686:0.008087:0.006947:0.003238:0.010529:0.009208:0.005825:0.003238:0.008503:0.009208:0.004686:0.010529:0.009208:0.003238:0.004686:0.009208:0.006947:0.003238:0.009208:0.008087:0.006947:0.004342:0.008865:0.009046:0.005825:0.004342:0.008503:0.008087:0.006947:0.004704
This higher risk perception about :@0.076930:0.897919:0.348370:0.897919:0.348370:0.882637:0.076930:0.882637:0.010855:0.010855:0.005011:0.007273:0.006169:0.010855:0.005011:0.009534:0.010855:0.008412:0.007273:0.006169:0.007273:0.005011:0.007273:0.009534:0.006169:0.009534:0.008412:0.007273:0.008412:0.008412:0.009534:0.006151:0.005011:0.009534:0.010855:0.006169:0.009009:0.009534:0.009534:0.010855:0.005843:0.003835
derivative user firms in the minds of  of uncertainty about qualifying for :@0.076930:0.913894:0.637431:0.913894:0.637431:0.898612:0.076930:0.898612:0.009226:0.008105:0.006965:0.004360:0.008883:0.009064:0.005843:0.004360:0.008521:0.008105:0.003835:0.010547:0.006965:0.008105:0.006965:0.003835:0.004613:0.004613:0.007128:0.015070:0.006965:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.015070:0.004704:0.010547:0.009226:0.006965:0.003835:0.009226:0.004704:0.003835:0.017856:0.009263:0.007056:0.004649:0.010583:0.010583:0.008141:0.008141:0.007526:0.005880:0.009263:0.004740:0.010583:0.005880:0.009263:0.004649:0.008738:0.009263:0.009263:0.010583:0.005880:0.004649:0.009263:0.010583:0.009263:0.004740:0.004740:0.004740:0.009263:0.004740:0.010583:0.009263:0.004649:0.004740:0.009263:0.006965:0.003835
There are few responses in favour  for using derivatives by Indian :@0.381604:0.897919:0.926944:0.897919:0.926944:0.882637:0.381604:0.882637:0.010547:0.010547:0.008105:0.006965:0.008105:0.003980:0.009226:0.006965:0.008105:0.003980:0.004885:0.008105:0.013767:0.003980:0.006965:0.008105:0.006965:0.009226:0.009226:0.010547:0.006965:0.008105:0.006965:0.003980:0.004704:0.010547:0.003980:0.004885:0.008521:0.008521:0.009226:0.010547:0.006965:0.003835:0.017874:0.005427:0.009950:0.007689:0.009371:0.011271:0.007689:0.005427:0.011271:0.009950:0.009371:0.009950:0.008828:0.007689:0.005084:0.009606:0.009787:0.006567:0.005084:0.009245:0.008828:0.007689:0.009371:0.009407:0.009950:0.009371:0.006567:0.011271:0.009950:0.005427:0.009950:0.010547:0.003835
respondents creating concerns :@0.655522:0.881944:0.926944:0.881944:0.926944:0.866662:0.655522:0.866662:0.007852:0.008991:0.007852:0.010113:0.010113:0.011434:0.010113:0.008991:0.011434:0.006730:0.007852:0.010620:0.008991:0.007852:0.008991:0.009950:0.006730:0.005590:0.011434:0.010113:0.010620:0.008991:0.010113:0.011434:0.008991:0.008991:0.008304:0.011434:0.006965:0.003835
companies.:@0.655522:0.913894:0.741401:0.913894:0.741401:0.898612:0.655522:0.898612:0.008105:0.009226:0.015070:0.009226:0.009226:0.010547:0.004704:0.008105:0.006965:0.004704
FINANCIAL  MANAGEMENT:@0.080631:0.065750:0.443721:0.065750:0.443721:0.043002:0.080631:0.043002:0.017606:0.010377:0.020016:0.020016:0.020016:0.020016:0.010377:0.020016:0.013264:0.003951:0.010377:0.022426:0.020016:0.020016:0.020016:0.021232:0.018822:0.022426:0.018822:0.020016:0.013264