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 72:@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 Pricing and valuing derivatives:@0.159562:0.166450:0.369747:0.166450:0.369747:0.152696:0.159562:0.152696:0.009492:0.006269:0.004233:0.007294:0.004233:0.009492:0.008304:0.003452:0.008304:0.009492:0.008304:0.003452:0.007994:0.008304:0.004233:0.009492:0.004233:0.009492:0.008304:0.003452:0.008304:0.007294:0.006269:0.003924:0.007994:0.008157:0.005259:0.003924:0.007669:0.007294:0.006269 Count:@0.452720:0.130986:0.494761:0.130986:0.494761:0.117232:0.452720:0.117232:0.009492:0.008304:0.009492:0.009492:0.005259 4:@0.648545:0.132484:0.658037:0.132484:0.658037:0.118729:0.648545:0.118729:0.009492 2:@0.725770:0.132484:0.735263:0.132484:0.735263:0.118729:0.725770:0.118729:0.009492 8:@0.802996:0.132484:0.812489:0.132484:0.812489:0.118729:0.802996:0.118729:0.009492 14:@0.875467:0.132484:0.894452:0.132484:0.894452:0.118729:0.875467:0.118729:0.009492:0.009492 % within Concern:@0.452737:0.155128:0.575340:0.155128:0.575340:0.141374:0.452737:0.141374:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.009492:0.008304:0.009492:0.007294:0.007294:0.006676:0.009492 28.6%:@0.630667:0.155128:0.675931:0.155128:0.675931:0.141374:0.630667:0.141374:0.009492:0.009492:0.004233:0.009492:0.012553 14.3%:@0.707893:0.155128:0.753157:0.155128:0.753157:0.141374:0.707893:0.141374:0.009492:0.009492:0.004233:0.009492:0.012553 57.1%:@0.785118:0.155128:0.830382:0.155128:0.830382:0.141374:0.785118:0.141374:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.857590:0.155128:0.912346:0.155128:0.912346:0.141374:0.857590:0.141374:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 % within Rank:@0.452737:0.177772:0.553425:0.177772:0.553425:0.164018:0.452737:0.164018:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.010030:0.008304:0.009492:0.008304 5.8%:@0.635421:0.177772:0.671193:0.177772:0.671193:0.164018:0.635421:0.164018:0.009492:0.004233:0.009492:0.012553 2.9%:@0.712647:0.177772:0.748419:0.177772:0.748419:0.164018:0.712647:0.164018:0.009492:0.004233:0.009492:0.012553 11.6%:@0.785118:0.177772:0.830382:0.177772:0.830382:0.164018:0.785118:0.164018:0.009492:0.009492:0.004233:0.009492:0.012553 6.8%:@0.867082:0.177772:0.902854:0.177772:0.902854:0.164018:0.867082:0.164018:0.009492:0.004233:0.009492:0.012553 % of Total:@0.452737:0.200417:0.520633:0.200417:0.520633:0.186662:0.452737:0.186662:0.012553:0.003452:0.008304:0.006317:0.002801:0.008369:0.008304:0.005259:0.008304:0.004233 1.9%:@0.635421:0.200417:0.671193:0.200417:0.671193:0.186662:0.635421:0.186662:0.009492:0.004233:0.009492:0.012553 1.0%:@0.712647:0.200417:0.748419:0.200417:0.748419:0.186662:0.712647:0.186662:0.009492:0.004233:0.009492:0.012553 3.9%:@0.789873:0.200417:0.825644:0.200417:0.825644:0.186662:0.789873:0.186662:0.009492:0.004233:0.009492:0.012553 6.8%:@0.867099:0.200417:0.902870:0.200417:0.902870:0.186662:0.867099:0.186662:0.009492:0.004233:0.009492:0.012553 Monitoring and evaluating hedge results:@0.159595:0.260790:0.435185:0.260790:0.435185:0.247035:0.159595:0.247035:0.013563:0.008304:0.009492:0.004233:0.005259:0.008304:0.006269:0.004233:0.009492:0.008304:0.003452:0.008304:0.009492:0.008304:0.003452:0.007294:0.007994:0.008304:0.004233:0.009492:0.008157:0.005259:0.004233:0.009492:0.008304:0.003452:0.009492:0.007294:0.008304:0.007994:0.007294:0.003452:0.006269:0.007294:0.006269:0.009492:0.004233:0.005259:0.006269 Count:@0.452753:0.221552:0.494793:0.221552:0.494793:0.207797:0.452753:0.207797:0.009492:0.008304:0.009492:0.009492:0.005259 2:@0.648577:0.223049:0.658070:0.223049:0.658070:0.209295:0.648577:0.209295:0.009492 0:@0.725803:0.223049:0.735295:0.223049:0.735295:0.209295:0.725803:0.209295:0.009492 5:@0.803029:0.223049:0.812521:0.223049:0.812521:0.209295:0.803029:0.209295:0.009492 7:@0.880254:0.223049:0.889747:0.223049:0.889747:0.209295:0.880254:0.209295:0.009492 % within Concern:@0.452769:0.244184:0.575373:0.244184:0.575373:0.230430:0.452769:0.230430:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.009492:0.008304:0.009492:0.007294:0.007294:0.006676:0.009492 28.6%:@0.630699:0.247575:0.675964:0.247575:0.675964:0.233820:0.630699:0.233820:0.009492:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712663:0.247575:0.748435:0.247575:0.748435:0.233820:0.712663:0.233820:0.009492:0.004233:0.009492:0.012553 71.4%:@0.785135:0.247575:0.830399:0.247575:0.830399:0.233820:0.785135:0.233820:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.857606:0.247575:0.912363:0.247575:0.912363:0.233820:0.857606:0.233820:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 % within Rank:@0.452753:0.270602:0.553441:0.270602:0.553441:0.256848:0.452753:0.256848:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.010030:0.008304:0.009492:0.008304 2.9%:@0.635438:0.273993:0.671209:0.273993:0.671209:0.260239:0.635438:0.260239:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712663:0.273993:0.748435:0.273993:0.748435:0.260239:0.712663:0.260239:0.009492:0.004233:0.009492:0.012553 7.2%:@0.789889:0.273993:0.825661:0.273993:0.825661:0.260239:0.789889:0.260239:0.009492:0.004233:0.009492:0.012553 3.4%:@0.867115:0.273993:0.902886:0.273993:0.902886:0.260239:0.867115:0.260239:0.009492:0.004233:0.009492:0.012553 % of Total:@0.452769:0.297021:0.520665:0.297021:0.520665:0.283266:0.452769:0.283266:0.012553:0.003452:0.008304:0.006317:0.002801:0.008369:0.008304:0.005259:0.008304:0.004233 1.0%:@0.635454:0.298518:0.671225:0.298518:0.671225:0.284764:0.635454:0.284764:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712680:0.298518:0.748451:0.298518:0.748451:0.284764:0.712680:0.284764:0.009492:0.004233:0.009492:0.012553 2.4%:@0.789905:0.298518:0.825677:0.298518:0.825677:0.284764:0.789905:0.284764:0.009492:0.004233:0.009492:0.012553 3.4%:@0.867131:0.298518:0.902903:0.298518:0.902903:0.284764:0.867131:0.284764:0.009492:0.004233:0.009492:0.012553 Evaluating the risk of proposed deriva-:@0.159627:0.346131:0.421101:0.346131:0.421101:0.332377:0.159627:0.332377:0.008304:0.007994:0.008304:0.004233:0.009492:0.008157:0.005259:0.004233:0.009492:0.008304:0.003452:0.005259:0.009492:0.007294:0.003452:0.006269:0.004233:0.006269:0.008304:0.003452:0.008304:0.006317:0.003452:0.008304:0.006269:0.008304:0.008304:0.008304:0.006269:0.007294:0.008304:0.003452:0.008304:0.007294:0.006269:0.003924:0.007994:0.008304:0.005259 tives transactions:@0.159627:0.364103:0.278095:0.364103:0.278095:0.350349:0.159627:0.350349:0.005259:0.003924:0.007669:0.007294:0.006269:0.003452:0.005259:0.006122:0.008304:0.009492:0.006269:0.008304:0.007294:0.005259:0.004233:0.008304:0.009492:0.006269 Count:@0.452785:0.319653:0.494826:0.319653:0.494826:0.305899:0.452785:0.305899:0.009492:0.008304:0.009492:0.009492:0.005259 1:@0.648610:0.321151:0.658102:0.321151:0.658102:0.307396:0.648610:0.307396:0.009492 0:@0.725835:0.321151:0.735328:0.321151:0.735328:0.307396:0.725835:0.307396:0.009492 3:@0.803061:0.321151:0.812554:0.321151:0.812554:0.307396:0.803061:0.307396:0.009492 4:@0.880287:0.321151:0.889779:0.321151:0.889779:0.307396:0.880287:0.307396:0.009492 % within Concern:@0.452802:0.342285:0.575406:0.342285:0.575406:0.328531:0.452802:0.328531:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.009492:0.008304:0.009492:0.007294:0.007294:0.006676:0.009492 25.0%:@0.630732:0.343783:0.675996:0.343783:0.675996:0.330029:0.630732:0.330029:0.009492:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712696:0.343783:0.748467:0.343783:0.748467:0.330029:0.712696:0.330029:0.009492:0.004233:0.009492:0.012553 75.0%:@0.785167:0.343783:0.830431:0.343783:0.830431:0.330029:0.785167:0.330029:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.857639:0.343783:0.912395:0.343783:0.912395:0.330029:0.857639:0.330029:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 % within Rank:@0.452785:0.364918:0.553474:0.364918:0.553474:0.351163:0.452785:0.351163:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.010030:0.008304:0.009492:0.008304 1.4%:@0.635470:0.366415:0.671242:0.366415:0.671242:0.352661:0.635470:0.352661:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712696:0.366415:0.748467:0.366415:0.748467:0.352661:0.712696:0.352661:0.009492:0.004233:0.009492:0.012553 4.3%:@0.789922:0.366415:0.825693:0.366415:0.825693:0.352661:0.789922:0.352661:0.009492:0.004233:0.009492:0.012553 1.9%:@0.867147:0.366415:0.902919:0.366415:0.902919:0.352661:0.867147:0.352661:0.009492:0.004233:0.009492:0.012553 % of Total:@0.452802:0.387550:0.520698:0.387550:0.520698:0.373796:0.452802:0.373796:0.012553:0.003452:0.008304:0.006317:0.002801:0.008369:0.008304:0.005259:0.008304:0.004233 0.5%:@0.635486:0.389048:0.671258:0.389048:0.671258:0.375293:0.635486:0.375293:0.009492:0.004233:0.009492:0.012553 0.0%:@0.712712:0.389048:0.748484:0.389048:0.748484:0.375293:0.712712:0.375293:0.009492:0.004233:0.009492:0.012553 1.4%:@0.789938:0.389048:0.825710:0.389048:0.825710:0.375293:0.789938:0.375293:0.009492:0.004233:0.009492:0.012553 1.9%:@0.867164:0.389048:0.902935:0.389048:0.902935:0.375293:0.867164:0.375293:0.009492:0.004233:0.009492:0.012553 Total Count:@0.404185:0.416027:0.495169:0.416027:0.495169:0.402273:0.404185:0.402273:0.008369:0.008304:0.005259:0.008304:0.004233:0.014475:0.009492:0.008304:0.009492:0.009492:0.005259 69:@0.645957:0.416195:0.664942:0.416195:0.664942:0.402441:0.645957:0.402441:0.009492:0.009492 69:@0.723183:0.416195:0.742168:0.416195:0.742168:0.402441:0.723183:0.402441:0.009492:0.009492 69:@0.800408:0.416195:0.819393:0.416195:0.819393:0.402441:0.800408:0.402441:0.009492:0.009492 207:@0.871431:0.416195:0.899908:0.416195:0.899908:0.402441:0.871431:0.402441:0.009492:0.009492:0.009492 % within Concern:@0.453145:0.436000:0.575749:0.436000:0.575749:0.422245:0.453145:0.422245:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.009492:0.008304:0.009492:0.007294:0.007294:0.006676:0.009492 33.3%:@0.632834:0.436167:0.678098:0.436167:0.678098:0.422413:0.632834:0.422413:0.009492:0.009492:0.004233:0.009492:0.012553 33.3%:@0.710059:0.436167:0.755324:0.436167:0.755324:0.422413:0.710059:0.422413:0.009492:0.009492:0.004233:0.009492:0.012553 33.3%:@0.787285:0.436167:0.832549:0.436167:0.832549:0.422413:0.787285:0.422413:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.858307:0.436167:0.913064:0.436167:0.913064:0.422413:0.858307:0.422413:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 % within Rank:@0.453161:0.455972:0.553849:0.455972:0.553849:0.442218:0.453161:0.442218:0.012553:0.003452:0.012391:0.004233:0.005259:0.009492:0.004233:0.009492:0.003452:0.010030:0.008304:0.009492:0.008304 100.0%:@0.628096:0.456140:0.682852:0.456140:0.682852:0.442386:0.628096:0.442386:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.705321:0.456140:0.760078:0.456140:0.760078:0.442386:0.705321:0.442386:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.782547:0.456140:0.837304:0.456140:0.837304:0.442386:0.782547:0.442386:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.858324:0.456140:0.913080:0.456140:0.913080:0.442386:0.858324:0.442386:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 % of Total:@0.453178:0.475945:0.521074:0.475945:0.521074:0.462190:0.453178:0.462190:0.012553:0.003452:0.008304:0.006317:0.002801:0.008369:0.008304:0.005259:0.008304:0.004233 33.3%:@0.632866:0.476616:0.678130:0.476616:0.678130:0.462861:0.632866:0.462861:0.009492:0.009492:0.004233:0.009492:0.012553 33.3%:@0.710092:0.476616:0.755356:0.476616:0.755356:0.462861:0.710092:0.462861:0.009492:0.009492:0.004233:0.009492:0.012553 33.3%:@0.787318:0.476616:0.832582:0.476616:0.832582:0.462861:0.787318:0.462861:0.009492:0.009492:0.004233:0.009492:0.012553 100.0%:@0.858340:0.476616:0.913097:0.476616:0.913097:0.462861:0.858340:0.462861:0.009492:0.009492:0.009492:0.004233:0.009492:0.012553 Ha2: There are concerns (apprehensions) for entities to use financial derivative as a risk management tool.:@0.092308:0.498548:0.889423:0.498548:0.889423:0.483266:0.092308:0.483266:0.012809:0.009226:0.010547:0.004704:0.003112:0.010547:0.010547:0.008105:0.006965:0.008105:0.003835:0.009226:0.006965:0.008105:0.003835:0.008105:0.009226:0.010547:0.008105:0.008105:0.007417:0.010547:0.006965:0.003835:0.005843:0.009064:0.009226:0.009226:0.006965:0.008105:0.010547:0.008105:0.010547:0.006965:0.004704:0.009226:0.010547:0.006965:0.005843:0.003835:0.004704:0.009226:0.006965:0.003835:0.008105:0.010547:0.005843:0.004704:0.005843:0.004704:0.008105:0.006965:0.003835:0.005843:0.009226:0.003835:0.010547:0.006965:0.008105:0.003835:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.003835:0.009226:0.008105:0.006965:0.004360:0.008883:0.009064:0.005843:0.004360:0.008521:0.008105:0.003835:0.009226:0.006965:0.003835:0.009226:0.003835:0.006965:0.004704:0.006965:0.009226:0.003835:0.015070:0.009226:0.010547:0.009064:0.008883:0.008105:0.015070:0.008105:0.010547:0.005843:0.003835:0.005843:0.009226:0.009226:0.004704:0.004704 Table-9:@0.468116:0.530498:0.535180:0.530498:0.535180:0.515069:0.468116:0.515069:0.004034:0.010348:0.009715:0.010547:0.005663:0.009425:0.006024:0.011307 Chi-Square Tests for Concerns of Derivatives Use:@0.314991:0.550472:0.685391:0.550472:0.685391:0.536586:0.314991:0.536586:0.010860:0.010518:0.005096:0.005422:0.008825:0.009672:0.010339:0.008988:0.007311:0.008483:0.003631:0.008939:0.008483:0.007294:0.006269:0.007294:0.003631:0.005259:0.009330:0.007457:0.003631:0.010860:0.009330:0.010518:0.008304:0.008483:0.007897:0.010518:0.007294:0.003631:0.009330:0.005406:0.002703:0.003631:0.012212:0.008483:0.007457:0.004950:0.008336:0.008988:0.006269:0.004950:0.008076:0.008483:0.007294:0.003631:0.010860:0.007294:0.008483 Value:@0.590466:0.579359:0.628680:0.579359:0.628680:0.565604:0.590466:0.565604:0.008890:0.008304:0.004233:0.009492:0.007294 df:@0.731534:0.579359:0.744071:0.579359:0.744071:0.565604:0.731534:0.565604:0.008304:0.004233 Asymp. Sig. :@0.822404:0.570373:0.905801:0.570373:0.905801:0.556618:0.822404:0.556618:0.011528:0.006269:0.008304:0.013563:0.007832:0.004233:0.003452:0.008304:0.004233:0.007994:0.004233:0.003452 (2-sided):@0.832532:0.588344:0.892205:0.588344:0.892205:0.574590:0.832532:0.574590:0.005259:0.009492:0.005259:0.006269:0.004233:0.008304:0.007294:0.008304:0.005259 Pearson Chi-Square:@0.084795:0.608209:0.219643:0.608209:0.219643:0.594455:0.084795:0.594455:0.008695:0.007294:0.008304:0.006594:0.006269:0.008304:0.009492:0.003452:0.009492:0.009492:0.004233:0.005259:0.008304:0.008304:0.009492:0.008304:0.006269:0.007294 100.902:@0.576562:0.608209:0.637750:0.608209:0.637750:0.594455:0.576562:0.594455:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.009492 a:@0.637749:0.602972:0.642590:0.602972:0.642590:0.594953:0.637749:0.594953:0.004841 22:@0.728305:0.608211:0.747289:0.608211:0.747289:0.594456:0.728305:0.594456:0.009492:0.009492 .000:@0.846024:0.608211:0.878734:0.608211:0.878734:0.594456:0.846024:0.594456:0.004233:0.009492:0.009492:0.009492 Likelihood Ratio:@0.084805:0.628183:0.194758:0.628183:0.194758:0.614429:0.084805:0.614429:0.008304:0.004233:0.007815:0.007294:0.004233:0.004233:0.009492:0.008304:0.008304:0.008304:0.003452:0.010030:0.008157:0.005259:0.004233:0.008304 117.862:@0.578982:0.628183:0.640170:0.628183:0.640170:0.614429:0.578982:0.614429:0.009492:0.009492:0.009492:0.004233:0.009492:0.009492:0.009492 22:@0.728305:0.628183:0.747289:0.628183:0.747289:0.614429:0.728305:0.614429:0.009492:0.009492 .000:@0.846024:0.628183:0.878734:0.628183:0.878734:0.614429:0.846024:0.614429:0.004233:0.009492:0.009492:0.009492 Linear-by-Linear Association:@0.084805:0.648156:0.281558:0.648156:0.281558:0.634401:0.084805:0.634401:0.008304:0.004233:0.009492:0.007294:0.008304:0.005796:0.005259:0.007815:0.008304:0.005259:0.008304:0.004233:0.009492:0.007294:0.008304:0.006269:0.003452:0.011528:0.006269:0.006269:0.008304:0.007294:0.004233:0.008157:0.005259:0.004233:0.008304:0.009492 .201:@0.593229:0.648156:0.625939:0.648156:0.625939:0.634401:0.593229:0.634401:0.004233:0.009492:0.009492:0.009492 1:@0.733059:0.648156:0.742551:0.648156:0.742551:0.634401:0.733059:0.634401:0.009492 .654:@0.846024:0.648156:0.878734:0.648156:0.878734:0.634401:0.846024:0.634401:0.004233:0.009492:0.009492:0.009492 N of Valid Cases:@0.084805:0.668128:0.192902:0.668128:0.192902:0.654374:0.084805:0.654374:0.011528:0.003452:0.008304:0.006317:0.003452:0.008890:0.008304:0.004233:0.004233:0.008304:0.003452:0.009492:0.008304:0.006269:0.007294:0.006269 207:@0.595345:0.668128:0.623823:0.668128:0.623823:0.654374:0.595345:0.654374:0.009492:0.009492:0.009492 a. 24 cells (66.7%) have expected count less than 5. The minimum expected count is 1.33.:@0.084805:0.691324:0.694503:0.691324:0.694503:0.677569:0.084805:0.677569:0.008304:0.004233:0.003452:0.009492:0.009492:0.003452:0.007294:0.007294:0.004233:0.004233:0.006269:0.003452:0.005259:0.009492:0.009492:0.004233:0.009492:0.012553:0.005259:0.003452:0.009492:0.007669:0.007669:0.007294:0.003452:0.006985:0.008304:0.008304:0.007294:0.007294:0.005259:0.007294:0.008304:0.003452:0.007294:0.008304:0.009492:0.009492:0.005259:0.003452:0.004233:0.007294:0.006269:0.006269:0.003452:0.005259:0.009492:0.008304:0.009492:0.003452:0.009492:0.004233:0.002801:0.009492:0.009492:0.007294:0.003452:0.013563:0.004233:0.009492:0.004233:0.013416:0.009492:0.013563:0.003452:0.006985:0.008304:0.008304:0.007294:0.007294:0.005259:0.007294:0.008304:0.003452:0.007294:0.008304:0.009492:0.009492:0.005259:0.003452:0.004233:0.006269:0.003452:0.009492:0.004233:0.009492:0.009492:0.004233 Table-10:@0.076923:0.722196:0.546606:0.722196:0.546606:0.706767:0.076923:0.706767:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.004034:0.010330:0.009715:0.010547:0.005663:0.009425:0.006024:0.011307:0.011307 Symmetric Measures for Concerns of Derivatives Use:@0.298793:0.743474:0.700438:0.743474:0.700438:0.729587:0.298793:0.729587:0.008825:0.008304:0.014589:0.014589:0.008483:0.006269:0.007457:0.005096:0.008304:0.003631:0.014931:0.008483:0.008988:0.007294:0.010339:0.007311:0.008483:0.007294:0.003631:0.005259:0.009330:0.007457:0.003631:0.010860:0.009330:0.010518:0.008304:0.008483:0.007897:0.010518:0.007294:0.003631:0.009330:0.005406:0.002703:0.003631:0.012212:0.008483:0.007457:0.004950:0.008336:0.008988:0.006269:0.004950:0.008076:0.008483:0.007294:0.003631:0.010860:0.007294:0.008483 Value:@0.646756:0.766118:0.684970:0.766118:0.684970:0.752364:0.646756:0.752364:0.008890:0.008304:0.004233:0.009492:0.007294 Approx. Sig.:@0.787775:0.766118:0.870113:0.766118:0.870113:0.752364:0.787775:0.752364:0.011056:0.008304:0.008304:0.006269:0.007653:0.008304:0.004233:0.003452:0.008304:0.004233:0.007994:0.004233 Nominal by Nominal:@0.084781:0.800084:0.227119:0.800084:0.227119:0.786330:0.084781:0.786330:0.011528:0.008304:0.013563:0.004233:0.009492:0.008304:0.004233:0.003452:0.007815:0.008304:0.003452:0.011528:0.008304:0.013563:0.004233:0.009492:0.008304:0.004233 Phi:@0.441586:0.788762:0.464804:0.788762:0.464804:0.775008:0.441586:0.775008:0.009492:0.009492:0.004233 0.698:@0.688910:0.788762:0.731114:0.788762:0.731114:0.775008:0.688910:0.775008:0.009492:0.004233:0.009492:0.009492:0.009492 .000:@0.834716:0.788762:0.867427:0.788762:0.867427:0.775008:0.834716:0.775008:0.004233:0.009492:0.009492:0.009492 Cramer’s V:@0.441570:0.811407:0.516777:0.811407:0.516777:0.797652:0.441570:0.797652:0.009492:0.006122:0.008304:0.013563:0.007294:0.006269:0.003924:0.006269:0.003452:0.010518 0.494:@0.688894:0.811407:0.731097:0.811407:0.731097:0.797652:0.688894:0.797652:0.009492:0.004233:0.009492:0.009492:0.009492 .000:@0.834700:0.811407:0.867411:0.811407:0.867411:0.797652:0.834700:0.797652:0.004233:0.009492:0.009492:0.009492 N of Valid Cases:@0.084749:0.834051:0.192845:0.834051:0.192845:0.820297:0.084749:0.820297:0.011528:0.003452:0.008304:0.006317:0.003452:0.008890:0.008304:0.004233:0.004233:0.008304:0.003452:0.009492:0.008304:0.006269:0.007294:0.006269 207:@0.695749:0.834051:0.724226:0.834051:0.724226:0.820297:0.695749:0.820297:0.009492:0.009492:0.009492 Similarly, we also used Chi-square test to test the hypothesis that whether there is any significance evidence of :@0.092308:0.865970:0.926871:0.865970:0.926871:0.850687:0.092308:0.850687:0.009226:0.004704:0.015070:0.004704:0.004704:0.009226:0.006965:0.004179:0.006893:0.004704:0.004360:0.013062:0.008105:0.004360:0.009226:0.004704:0.006965:0.009226:0.004360:0.010547:0.006965:0.008105:0.009226:0.004360:0.010547:0.010547:0.004704:0.005843:0.006965:0.009226:0.010547:0.009226:0.006965:0.008105:0.004360:0.005843:0.008105:0.006965:0.005843:0.004360:0.005843:0.009226:0.004360:0.005843:0.008105:0.006965:0.005843:0.004360:0.005843:0.010547:0.008105:0.004360:0.009661:0.009226:0.009226:0.009226:0.005843:0.010547:0.008105:0.006965:0.004704:0.006965:0.004360:0.005843:0.010547:0.009064:0.005843:0.004360:0.013243:0.010547:0.008105:0.005843:0.010547:0.008105:0.006965:0.004360:0.005843:0.010547:0.008105:0.006965:0.008105:0.004360:0.004704:0.006965:0.004360:0.009226:0.010023:0.009226:0.004360:0.006965:0.004704:0.009226:0.010547:0.004704:0.004613:0.004613:0.008105:0.009226:0.010547:0.008105:0.008105:0.004360:0.008105:0.009226:0.004704:0.009226:0.008105:0.010547:0.008105:0.008105:0.004360:0.009226:0.004704:0.003835 evidence of association between concerns for use of derivatives for hedging and their level of significance. The :@0.076930:0.881944:0.926672:0.881944:0.926672:0.866662:0.076930:0.866662:0.008195:0.009317:0.004794:0.009317:0.008195:0.010638:0.008195:0.008195:0.004686:0.009317:0.007110:0.004686:0.009317:0.007056:0.007056:0.009317:0.008195:0.004794:0.009154:0.005934:0.004794:0.009317:0.010638:0.004686:0.009317:0.008195:0.005934:0.013152:0.008195:0.008195:0.010638:0.004686:0.008195:0.009317:0.010638:0.008195:0.008195:0.007508:0.010638:0.007056:0.004686:0.004794:0.009317:0.007056:0.004686:0.010638:0.007056:0.008195:0.004686:0.009317:0.007110:0.004686:0.009317:0.008195:0.007056:0.004450:0.008973:0.009154:0.005934:0.004450:0.008611:0.008195:0.007056:0.004686:0.004794:0.009317:0.007056:0.004686:0.010638:0.008195:0.009317:0.009317:0.004794:0.010638:0.009317:0.004686:0.009317:0.010638:0.009317:0.004686:0.005934:0.010638:0.008195:0.004794:0.007056:0.004686:0.004794:0.008195:0.008611:0.008195:0.004794:0.004686:0.009317:0.007110:0.004686:0.007056:0.004794:0.009317:0.010638:0.004794:0.004613:0.004704:0.008195:0.009317:0.010638:0.008195:0.007852:0.004794:0.003962:0.010638:0.010638:0.008105:0.003835 Pearson Chi-square is found to be highly significant (²=100.902, degrees of freedom=22 and <0.001) providing :@0.076930:0.897919:0.926926:0.897919:0.926926:0.882637:0.076930:0.882637:0.009661:0.008105:0.009226:0.007327:0.006965:0.009226:0.010547:0.003365:0.010547:0.010547:0.004704:0.005843:0.006965:0.009226:0.010547:0.009226:0.006965:0.008105:0.003365:0.004704:0.006965:0.003365:0.004704:0.009226:0.010547:0.010547:0.009226:0.003365:0.005843:0.009226:0.003365:0.009226:0.008105:0.003365:0.010547:0.004704:0.009226:0.010547:0.004179:0.009226:0.003365:0.006965:0.004704:0.009226:0.010547:0.004704:0.004613:0.004613:0.008105:0.009226:0.010547:0.005843:0.003365:0.005843:0.003835:0.006965:0.012067:0.010547:0.010547:0.010547:0.004704:0.010547:0.010547:0.010547:0.004704:0.003365:0.009226:0.008105:0.009570:0.006965:0.008105:0.008105:0.006965:0.003365:0.009226:0.007019:0.003365:0.004704:0.006965:0.008105:0.008105:0.009226:0.009226:0.015070:0.012067:0.010547:0.010547:0.003365:0.009226:0.010547:0.009226:0.003365:0.003835:0.012067:0.010547:0.004704:0.010547:0.010547:0.010547:0.005843:0.003365:0.009226:0.006965:0.008756:0.009226:0.004704:0.009226:0.004704:0.010547:0.009226:0.003835 sufficient evidence for rejection of the null hypothesis that the concerns for use of derivatives and their level of :@0.076930:0.913894:0.926600:0.913894:0.926600:0.898612:0.076930:0.898612:0.007037:0.010620:0.004776:0.004613:0.004686:0.008177:0.004776:0.008177:0.010620:0.005916:0.004668:0.008177:0.009299:0.004776:0.009299:0.008177:0.010620:0.008177:0.008177:0.004668:0.004776:0.009299:0.007037:0.004686:0.007037:0.008177:0.004776:0.008177:0.008177:0.005916:0.004776:0.009299:0.010620:0.004668:0.009299:0.007092:0.004668:0.005916:0.010620:0.008177:0.004668:0.010457:0.010620:0.004776:0.004776:0.004668:0.009733:0.009299:0.009299:0.009299:0.005916:0.010620:0.008177:0.007037:0.004776:0.007037:0.004668:0.005916:0.010620:0.009136:0.005916:0.004668:0.005916:0.010620:0.008177:0.004668:0.008177:0.009299:0.010620:0.008177:0.008177:0.007490:0.010620:0.007037:0.004668:0.004776:0.009299:0.007037:0.004668:0.010620:0.007037:0.008177:0.004668:0.009299:0.007092:0.004668:0.009299:0.008177:0.007037:0.004432:0.008955:0.009136:0.005916:0.004432:0.008593:0.008177:0.007037:0.004686:0.009299:0.010620:0.009299:0.004668:0.005916:0.010620:0.008177:0.004776:0.007037:0.004686:0.004776:0.008177:0.008593:0.008177:0.004776:0.004668:0.009299:0.004704:0.003835 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