﻿www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
73:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l  :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:0.003618
The Management Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
importance are independent of  mentioned results.  :@0.076923:0.131127:0.513904:0.131127:0.513904:0.115844:0.076923:0.115844:0.005464:0.015830:0.009986:0.009968:0.008250:0.006603:0.009986:0.011307:0.008865:0.008865:0.009606:0.009986:0.007707:0.008865:0.009606:0.005464:0.011307:0.009986:0.008865:0.009986:0.008847:0.011307:0.009986:0.008865:0.011307:0.006603:0.009606:0.009986:0.004704:0.003835:0.017754:0.015070:0.008105:0.010547:0.005843:0.004704:0.009226:0.010547:0.008105:0.009226:0.003835:0.006965:0.008105:0.006965:0.010547:0.004704:0.005843:0.006965:0.004704:0.003835:0.003835
each other. We also used Cramer’s :@0.076923:0.147102:0.348146:0.147102:0.348146:0.131819:0.076923:0.131819:0.008268:0.009389:0.008286:0.010710:0.005156:0.009389:0.006006:0.010728:0.008268:0.005518:0.004867:0.005156:0.016445:0.008268:0.005156:0.009389:0.004867:0.007128:0.009389:0.005156:0.010710:0.007128:0.008268:0.009389:0.005156:0.010710:0.006965:0.009389:0.015251:0.008268:0.007128:0.004523:0.006965:0.003835
V and Phi test to assess the :@0.076923:0.163076:0.348363:0.163076:0.348363:0.147794:0.076923:0.147794:0.012682:0.011452:0.010222:0.011542:0.010222:0.011452:0.011542:0.011542:0.005699:0.011452:0.006838:0.009100:0.007960:0.006838:0.011452:0.006838:0.010222:0.011452:0.010222:0.007960:0.007960:0.009100:0.007960:0.007960:0.011452:0.006838:0.011542:0.008105:0.003835
statistical significance of degree of :@0.076923:0.179051:0.348092:0.179051:0.348092:0.163769:0.076923:0.163769:0.007128:0.006006:0.009226:0.006006:0.004867:0.007128:0.006006:0.004867:0.008268:0.009389:0.004867:0.005138:0.007128:0.004867:0.009389:0.010710:0.004867:0.004613:0.004776:0.008268:0.009389:0.010710:0.008268:0.008268:0.005156:0.009389:0.007182:0.005156:0.009389:0.008268:0.009733:0.007128:0.008268:0.008268:0.005156:0.009389:0.004704:0.003835
association between the motivation :@0.076923:0.195026:0.348345:0.195026:0.348345:0.179743:0.076923:0.179743:0.009226:0.006965:0.006965:0.009226:0.008105:0.004704:0.009064:0.005843:0.004704:0.009226:0.010547:0.004251:0.009226:0.008105:0.005843:0.013062:0.008105:0.008105:0.010547:0.004251:0.005843:0.010547:0.008105:0.004251:0.015070:0.009226:0.005843:0.004360:0.008883:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835
to use derivative and their level of :@0.076923:0.211001:0.348471:0.211001:0.348471:0.195718:0.076923:0.195718:0.006079:0.009462:0.005590:0.010782:0.007200:0.008340:0.005590:0.009462:0.008340:0.007200:0.004595:0.009118:0.009299:0.006079:0.004595:0.008756:0.008340:0.005590:0.009462:0.010782:0.009462:0.005590:0.006079:0.010782:0.008340:0.004939:0.007200:0.005590:0.004939:0.008340:0.008756:0.008340:0.004939:0.005590:0.009462:0.004704:0.003835
importance which is also found to :@0.076923:0.226976:0.348526:0.226976:0.348526:0.211693:0.076923:0.211693:0.004903:0.015269:0.009425:0.009425:0.007689:0.006042:0.009425:0.010746:0.008304:0.008304:0.005319:0.013442:0.010746:0.004903:0.008304:0.010746:0.005319:0.004903:0.007164:0.005319:0.009425:0.004903:0.007164:0.009425:0.005319:0.004903:0.009425:0.010746:0.010746:0.009425:0.005319:0.006042:0.009226:0.003835
be statistical significant at a very :@0.076923:0.242951:0.348544:0.242951:0.348544:0.227668:0.076923:0.227668:0.009570:0.008449:0.006422:0.007309:0.006187:0.009407:0.006187:0.005047:0.007309:0.006187:0.005047:0.008449:0.009570:0.005047:0.006422:0.007309:0.005047:0.009570:0.010891:0.005047:0.004613:0.004957:0.008449:0.009570:0.010891:0.006187:0.006422:0.009407:0.006187:0.006422:0.009570:0.006422:0.008865:0.008449:0.007671:0.009226:0.003835
lowest level at  less than 0.001. The :@0.076923:0.258925:0.348363:0.258925:0.348363:0.243643:0.076923:0.243643:0.004704:0.008883:0.013062:0.008105:0.006965:0.005843:0.003455:0.004704:0.008105:0.008521:0.008105:0.004704:0.003455:0.009064:0.005843:0.003455:0.003835:0.003455:0.004704:0.008105:0.006965:0.006965:0.003455:0.005843:0.010547:0.009226:0.010547:0.003455:0.010547:0.004704:0.010547:0.010547:0.010547:0.004704:0.002732:0.010547:0.010547:0.008105:0.003835
results of Chi-square test are also :@0.076923:0.274900:0.348399:0.274900:0.348399:0.259618:0.076923:0.259618:0.007236:0.008376:0.007236:0.010819:0.004975:0.006115:0.007236:0.005916:0.009498:0.007291:0.005916:0.010819:0.010819:0.004975:0.006115:0.007236:0.009498:0.010819:0.009498:0.007236:0.008376:0.005916:0.006115:0.008376:0.007236:0.006115:0.005916:0.009498:0.007236:0.008376:0.005916:0.009498:0.004975:0.007236:0.009226:0.003835
supported and corroborated by the :@0.076923:0.290875:0.348490:0.290875:0.348490:0.275593:0.076923:0.275593:0.007074:0.010656:0.009335:0.009335:0.009335:0.007598:0.005952:0.008213:0.009335:0.004704:0.009335:0.010656:0.009335:0.004704:0.008213:0.009335:0.007707:0.007074:0.009335:0.009335:0.009335:0.006911:0.009172:0.005952:0.008213:0.009335:0.004704:0.008792:0.009335:0.004704:0.005952:0.010656:0.008105:0.003835
Concern X Rank Cross-tabulation :@0.076923:0.306850:0.348164:0.306850:0.348164:0.291567:0.076923:0.291567:0.010837:0.009516:0.010837:0.008394:0.008394:0.007707:0.010837:0.006115:0.011976:0.006115:0.011434:0.009516:0.010837:0.009516:0.006115:0.010837:0.007255:0.009516:0.007255:0.007255:0.006133:0.006133:0.008991:0.009516:0.010837:0.004993:0.009353:0.006133:0.004993:0.009516:0.010547:0.003835
which is presented in the table-8.:@0.076923:0.322825:0.325423:0.322825:0.325423:0.307542:0.076923:0.307542:0.013243:0.010547:0.004704:0.008105:0.010547:0.003835:0.004704:0.006965:0.003835:0.009226:0.006965:0.008105:0.006965:0.008105:0.010547:0.005843:0.008105:0.009226:0.003835:0.004704:0.010547:0.003835:0.005843:0.010547:0.008105:0.003835:0.005843:0.008702:0.009226:0.004704:0.008105:0.005843:0.010547:0.004704
Conclusion:@0.076923:0.356185:0.164493:0.356185:0.164493:0.338097:0.076923:0.338097:0.010942:0.009973:0.010220:0.008472:0.004825:0.010220:0.007921:0.004806:0.009973:0.010220
This survey is directed towards :@0.092308:0.370749:0.348442:0.370749:0.348442:0.355467:0.092308:0.355467:0.010927:0.010927:0.005084:0.007345:0.006712:0.007345:0.010927:0.007870:0.008901:0.008141:0.009606:0.006712:0.005084:0.007345:0.006712:0.009606:0.005084:0.007345:0.008485:0.008485:0.006223:0.008485:0.009606:0.006712:0.006223:0.009263:0.013623:0.009606:0.007345:0.009606:0.006965:0.003835
gathering information about stand :@0.076930:0.386724:0.348533:0.386724:0.348533:0.371442:0.076930:0.371442:0.008828:0.009190:0.005970:0.010674:0.008231:0.007092:0.004830:0.010674:0.009353:0.004758:0.004830:0.010674:0.004830:0.009353:0.007255:0.015197:0.009190:0.005970:0.004830:0.009353:0.010674:0.004758:0.008828:0.009353:0.009353:0.010674:0.005970:0.004758:0.007092:0.005970:0.009353:0.010674:0.009226:0.003835
of various financial professionals on :@0.076930:0.402699:0.348424:0.402699:0.348424:0.387416:0.076930:0.387416:0.009172:0.006965:0.003202:0.008828:0.009172:0.006911:0.004649:0.009172:0.010493:0.006911:0.003202:0.004613:0.004559:0.010493:0.009172:0.010493:0.008051:0.004649:0.009172:0.004649:0.003202:0.009172:0.006911:0.009172:0.004830:0.008051:0.006911:0.006911:0.004649:0.009172:0.010493:0.009172:0.004649:0.006911:0.003202:0.009172:0.010547:0.003835
motivating factors and challenges :@0.076930:0.418674:0.348551:0.418674:0.348551:0.403391:0.076930:0.403391:0.015323:0.009480:0.006097:0.004613:0.009136:0.009317:0.006097:0.004957:0.010800:0.009480:0.005735:0.005138:0.009480:0.008358:0.006097:0.009480:0.007580:0.007218:0.005735:0.009480:0.010800:0.009480:0.005735:0.008358:0.010800:0.009480:0.004957:0.004957:0.008358:0.010800:0.009136:0.008358:0.006965:0.003835
faced by the Indian companies to :@0.076930:0.434649:0.348171:0.434649:0.348171:0.419366:0.076930:0.419366:0.005192:0.009534:0.008412:0.008412:0.009534:0.006223:0.008991:0.009534:0.006223:0.006151:0.010855:0.008412:0.006223:0.006151:0.010855:0.009534:0.005011:0.009534:0.010855:0.006223:0.008412:0.009534:0.015377:0.009534:0.009534:0.010855:0.005011:0.008412:0.007273:0.006223:0.006151:0.009226:0.003835
use financial derivatives as a risk :@0.076930:0.450624:0.348352:0.450624:0.348352:0.435341:0.076930:0.435341:0.010891:0.007309:0.008449:0.006477:0.004613:0.004957:0.010891:0.009570:0.010891:0.008449:0.005047:0.009570:0.005047:0.006477:0.009570:0.008449:0.007309:0.004704:0.009226:0.009407:0.006187:0.004704:0.008865:0.008449:0.007309:0.006477:0.009570:0.007309:0.006477:0.009570:0.006477:0.007309:0.005047:0.007309:0.009226:0.003835
management tool. In this survey, we :@0.076930:0.466598:0.348479:0.466598:0.348479:0.451316:0.076930:0.451316:0.015034:0.009190:0.010511:0.009027:0.008847:0.008069:0.015034:0.008069:0.010511:0.005807:0.003220:0.005807:0.009190:0.009190:0.004668:0.004668:0.003220:0.005807:0.010511:0.003220:0.005807:0.010511:0.004668:0.006929:0.003220:0.006929:0.010511:0.007454:0.008485:0.007725:0.006857:0.004668:0.003220:0.013026:0.008105:0.003835
sent questionnaire to more than two :@0.076930:0.482573:0.348261:0.482573:0.348261:0.467291:0.076930:0.467291:0.006857:0.007996:0.010439:0.005735:0.003148:0.009118:0.010439:0.007996:0.006857:0.005735:0.004595:0.009118:0.010439:0.010439:0.009118:0.004595:0.006857:0.007996:0.003148:0.005735:0.009118:0.003148:0.014961:0.009118:0.006857:0.007996:0.003148:0.005735:0.010439:0.009118:0.010439:0.003148:0.005735:0.012953:0.009226:0.003835
hundred finance professionals out of :@0.076930:0.498548:0.348280:0.498548:0.348280:0.483266:0.076930:0.483266:0.010439:0.010439:0.010439:0.009118:0.006857:0.007996:0.009118:0.003148:0.004613:0.004505:0.010439:0.009118:0.010439:0.007996:0.007996:0.003148:0.009118:0.006857:0.009118:0.004776:0.007996:0.006857:0.006857:0.004595:0.009118:0.010439:0.009118:0.004595:0.006857:0.003148:0.009118:0.010439:0.005735:0.003148:0.009118:0.004704:0.003835
which we can be able to receive only :@0.076930:0.514523:0.348334:0.514523:0.348334:0.499240:0.076930:0.499240:0.013243:0.010547:0.004704:0.008105:0.010547:0.003256:0.013062:0.008105:0.003256:0.008105:0.009226:0.010547:0.003256:0.009226:0.008105:0.003256:0.008702:0.009226:0.004704:0.008105:0.003256:0.005843:0.009226:0.003256:0.006965:0.008105:0.008105:0.008105:0.004360:0.008521:0.008105:0.003256:0.009226:0.010547:0.004179:0.009226:0.003835
69 usable responses. The responses :@0.076930:0.530498:0.348406:0.530498:0.348406:0.515215:0.076930:0.515215:0.010565:0.010565:0.004613:0.010565:0.006983:0.008720:0.009245:0.004722:0.008123:0.004613:0.006983:0.008123:0.006983:0.009245:0.009245:0.010565:0.006983:0.008123:0.006983:0.004722:0.003890:0.010565:0.010565:0.008123:0.004613:0.006983:0.008123:0.006983:0.009245:0.009245:0.010565:0.006983:0.008123:0.006965:0.003835
show that the foreign currency :@0.076930:0.546473:0.348225:0.546473:0.348225:0.531190:0.076930:0.531190:0.007562:0.011162:0.009480:0.014364:0.008485:0.006440:0.011162:0.009661:0.006440:0.008485:0.006459:0.011144:0.008702:0.008485:0.005301:0.009824:0.007580:0.008702:0.005301:0.009842:0.011144:0.008485:0.008702:0.011162:0.008195:0.007562:0.008702:0.011162:0.008539:0.009226:0.003835
risk is the most widely hedged risk :@0.076930:0.562448:0.348225:0.562448:0.348225:0.547165:0.076930:0.547165:0.007128:0.004867:0.007128:0.009389:0.005102:0.004867:0.007128:0.005102:0.006006:0.010710:0.008268:0.005102:0.015233:0.009389:0.007128:0.006006:0.005102:0.013930:0.004867:0.009389:0.008268:0.004342:0.009389:0.005102:0.010710:0.008268:0.009389:0.009046:0.008268:0.009389:0.005102:0.007128:0.004867:0.007128:0.009226:0.003835
and the OTC forward contracts are :@0.076930:0.578422:0.348352:0.578422:0.348352:0.563140:0.076930:0.563140:0.009353:0.010656:0.009353:0.004740:0.005970:0.010656:0.008231:0.004740:0.011994:0.010330:0.010656:0.004740:0.004830:0.009353:0.007092:0.013351:0.009353:0.007092:0.009335:0.004740:0.008213:0.009353:0.010674:0.005952:0.006929:0.009353:0.008213:0.005970:0.007092:0.004740:0.009353:0.007074:0.008105:0.003835
most frequently used derivative :@0.076930:0.594397:0.348479:0.594397:0.348479:0.579115:0.076930:0.579115:0.015739:0.009896:0.007634:0.006513:0.008937:0.005373:0.007634:0.008774:0.009896:0.011217:0.008774:0.011217:0.006513:0.004848:0.009896:0.008937:0.011217:0.007634:0.008774:0.009896:0.008937:0.009896:0.008774:0.007634:0.005029:0.009552:0.009733:0.006513:0.005029:0.009190:0.008105:0.003835
instrument. It has also been found :@0.076930:0.610372:0.348424:0.610372:0.348424:0.595089:0.076930:0.595089:0.004848:0.010692:0.007110:0.005988:0.007399:0.010692:0.015215:0.008250:0.010692:0.005988:0.004848:0.004939:0.005988:0.005988:0.004939:0.010692:0.009371:0.007110:0.004939:0.009371:0.004848:0.007110:0.009371:0.004939:0.009371:0.008250:0.008250:0.010692:0.004939:0.004848:0.009371:0.010692:0.010692:0.009226:0.003835
that Indian companies use derivative :@0.076930:0.626347:0.348388:0.626347:0.348388:0.611064:0.076930:0.611064:0.005681:0.010384:0.008883:0.005681:0.002804:0.005663:0.010384:0.009064:0.004541:0.009046:0.010384:0.002804:0.007924:0.009064:0.014907:0.009046:0.009064:0.010384:0.004541:0.007924:0.006802:0.002804:0.010366:0.006802:0.007942:0.002804:0.009064:0.007942:0.006802:0.004179:0.008720:0.008901:0.005681:0.004179:0.008358:0.008105:0.003835
instruments to hedge against :@0.076930:0.642322:0.348225:0.642322:0.348225:0.627039:0.076930:0.627039:0.005735:0.011578:0.007996:0.006875:0.008286:0.011578:0.016101:0.009136:0.011578:0.006875:0.007996:0.011777:0.006875:0.010258:0.011777:0.011578:0.009136:0.010258:0.009914:0.009136:0.011777:0.010095:0.009733:0.010258:0.005735:0.011578:0.007996:0.005843:0.003835
variations in cash flows unlike in :@0.076930:0.658297:0.348497:0.658297:0.348497:0.643014:0.076930:0.643014:0.009208:0.009552:0.007291:0.005011:0.009389:0.006169:0.005029:0.009552:0.010873:0.007291:0.006278:0.005029:0.010873:0.006278:0.008430:0.009534:0.007291:0.010873:0.006278:0.004613:0.004939:0.009208:0.014093:0.007291:0.006278:0.010855:0.010873:0.005029:0.005029:0.009009:0.008430:0.006278:0.005029:0.010547:0.003835
the western world companies use :@0.076930:0.674271:0.348207:0.674271:0.348207:0.658989:0.076930:0.658989:0.006151:0.010855:0.008412:0.006223:0.013369:0.008412:0.007273:0.006151:0.008412:0.007725:0.010855:0.006241:0.013369:0.009534:0.007273:0.005011:0.009534:0.006223:0.008412:0.009534:0.015377:0.009534:0.009534:0.010855:0.005011:0.008412:0.007273:0.006241:0.010855:0.007273:0.008105:0.003835
derivative instruments to hedge :@0.076930:0.690246:0.348171:0.690246:0.348171:0.674964:0.076930:0.674964:0.009824:0.008702:0.007562:0.004975:0.009480:0.009661:0.006440:0.004957:0.009118:0.008720:0.008485:0.005301:0.011144:0.007562:0.006440:0.007852:0.011144:0.015685:0.008702:0.011144:0.006440:0.007562:0.008485:0.006459:0.009824:0.008485:0.011144:0.008702:0.009824:0.009480:0.008105:0.003835
against accounting earnings :@0.076930:0.706221:0.348298:0.706221:0.348298:0.690939:0.076930:0.690939:0.010384:0.010023:0.010547:0.006024:0.011868:0.008286:0.007164:0.013984:0.010547:0.009425:0.009425:0.010547:0.011868:0.011868:0.007164:0.006024:0.011868:0.010547:0.013984:0.009425:0.010547:0.008738:0.011868:0.006024:0.011868:0.010547:0.006965:0.003835
(Accrual Hedgers). With regard to :@0.076930:0.722196:0.348533:0.722196:0.348533:0.706913:0.076930:0.706913:0.006042:0.013008:0.008304:0.008304:0.007454:0.010746:0.009425:0.004903:0.005319:0.013008:0.008304:0.009425:0.009082:0.008304:0.007526:0.007164:0.006042:0.004903:0.005319:0.017205:0.004903:0.006042:0.010746:0.005319:0.007164:0.008304:0.008901:0.009425:0.007164:0.009425:0.005319:0.006042:0.009226:0.003835
the concerns of the companies to :@0.076930:0.738171:0.348171:0.738171:0.348171:0.722888:0.076930:0.722888:0.006115:0.010819:0.008376:0.005970:0.008376:0.009498:0.010819:0.008376:0.008376:0.007689:0.010819:0.007236:0.005970:0.009498:0.007291:0.005970:0.006115:0.010819:0.008376:0.005970:0.008376:0.009498:0.015341:0.009498:0.009498:0.010819:0.004975:0.008376:0.007236:0.005970:0.006115:0.009226:0.003835
use derivatives, the responses show :@0.076930:0.754146:0.348243:0.754146:0.348243:0.738863:0.076930:0.738863:0.010565:0.006983:0.008123:0.004631:0.009245:0.008123:0.006983:0.004378:0.008901:0.009082:0.005862:0.004378:0.008539:0.008123:0.006983:0.004722:0.004631:0.005862:0.010565:0.008123:0.004613:0.006983:0.008123:0.006983:0.009245:0.009245:0.010565:0.006983:0.008123:0.006983:0.004613:0.006983:0.010565:0.008901:0.013767:0.003835
that the cost of hedging compared :@0.076930:0.770121:0.348370:0.770121:0.348370:0.754838:0.076930:0.754838:0.005988:0.010692:0.009208:0.005988:0.004957:0.005988:0.010692:0.008250:0.004957:0.008250:0.009371:0.007110:0.005988:0.004957:0.009371:0.007164:0.004957:0.010692:0.008250:0.009371:0.009371:0.004848:0.010692:0.009371:0.004957:0.008250:0.009371:0.015215:0.009371:0.009371:0.007110:0.008250:0.009226:0.003835
to benefits, lack of  knowledge :@0.076930:0.786095:0.348370:0.786095:0.348370:0.770813:0.076930:0.770813:0.006676:0.010059:0.010222:0.010059:0.008937:0.011379:0.008937:0.004613:0.005445:0.006676:0.007797:0.005536:0.010222:0.005536:0.010059:0.008937:0.010059:0.010222:0.010059:0.004704:0.003148:0.010222:0.010059:0.011379:0.009715:0.014600:0.005536:0.008937:0.010059:0.009715:0.008105:0.003835
about derivatives within firm and :@0.076930:0.802070:0.348298:0.802070:0.348298:0.786788:0.076930:0.786788:0.009009:0.009534:0.009534:0.010855:0.006151:0.006187:0.009534:0.008412:0.007273:0.004668:0.009190:0.009371:0.006151:0.004668:0.008828:0.008412:0.007273:0.006187:0.014075:0.005011:0.006151:0.010855:0.005011:0.010855:0.006187:0.004613:0.004921:0.007435:0.015377:0.006187:0.009534:0.010855:0.009226:0.003835
perceptions of investors, regulators :@0.076930:0.818045:0.348153:0.818045:0.348153:0.802762:0.076930:0.802762:0.009226:0.008105:0.006965:0.008123:0.008105:0.009226:0.005843:0.004704:0.009245:0.010547:0.006965:0.004613:0.009226:0.007019:0.004613:0.004704:0.009860:0.008521:0.008105:0.006965:0.005862:0.009226:0.007327:0.006965:0.004704:0.004613:0.006965:0.008123:0.009226:0.010547:0.004704:0.009064:0.005862:0.009226:0.007327:0.006965:0.003835
and the public are the three major :@0.076930:0.834020:0.348189:0.834020:0.348189:0.818737:0.076930:0.818737:0.009371:0.010692:0.009371:0.004993:0.005988:0.010692:0.008250:0.004993:0.009371:0.010692:0.009371:0.004848:0.004848:0.008250:0.004993:0.009371:0.007110:0.008250:0.004993:0.005988:0.010692:0.008250:0.004993:0.005988:0.010692:0.007110:0.008250:0.008250:0.004993:0.015215:0.009371:0.004848:0.009371:0.006965:0.003835
constraints about which Indian :@0.076930:0.849995:0.348153:0.849995:0.348153:0.834712:0.076930:0.834712:0.008720:0.009842:0.011162:0.007580:0.006459:0.007417:0.009842:0.005319:0.011162:0.006459:0.007580:0.008611:0.009317:0.009842:0.009842:0.011162:0.006459:0.008611:0.013858:0.011162:0.005319:0.008720:0.011162:0.008611:0.006459:0.011162:0.009842:0.005319:0.009842:0.010547:0.003835
companies are apprehensive of :@0.076930:0.865970:0.348261:0.865970:0.348261:0.850687:0.076930:0.850687:0.008865:0.010004:0.015830:0.009986:0.010004:0.011307:0.005464:0.008883:0.007725:0.009733:0.009986:0.007725:0.008883:0.009733:0.009842:0.009986:0.009986:0.007743:0.008865:0.011307:0.008883:0.011307:0.007725:0.005138:0.009281:0.008865:0.009733:0.010004:0.004704:0.003835
using financial derivatives. The chi-:@0.076930:0.881944:0.344480:0.881944:0.344480:0.866662:0.076930:0.866662:0.010547:0.006965:0.004704:0.010547:0.009226:0.004125:0.004613:0.004613:0.010547:0.009226:0.010547:0.008105:0.004704:0.009226:0.004704:0.004125:0.009226:0.008105:0.006965:0.004360:0.008883:0.009064:0.005843:0.004360:0.008521:0.008105:0.006965:0.004704:0.003401:0.010547:0.010547:0.008105:0.004125:0.008105:0.010547:0.004704:0.005843
square test of hypothesis confirms :@0.076930:0.897919:0.348460:0.897919:0.348460:0.882637:0.076930:0.882637:0.007164:0.009425:0.010746:0.009425:0.007164:0.008304:0.005337:0.006042:0.008304:0.007164:0.006042:0.005337:0.009425:0.007218:0.005337:0.009860:0.009425:0.009425:0.009425:0.006042:0.010746:0.008304:0.007164:0.004903:0.007164:0.005337:0.008304:0.009425:0.010746:0.004613:0.004812:0.007327:0.015269:0.006965:0.003835
and corroborates the above-:@0.076930:0.913894:0.344607:0.913894:0.344607:0.898612:0.076930:0.898612:0.010475:0.011777:0.010475:0.013351:0.009353:0.010457:0.008847:0.008213:0.010457:0.010475:0.010475:0.008051:0.010312:0.007074:0.009353:0.008213:0.013351:0.007092:0.011795:0.009353:0.013351:0.009950:0.010475:0.010004:0.009769:0.009335:0.005843
References:@0.366211:0.164487:0.452850:0.164487:0.452850:0.146399:0.366211:0.146399:0.010980:0.009004:0.006573:0.009004:0.006459:0.009004:0.010220:0.008472:0.009004:0.007921
1.  Hull, Options, Futures and Other :@0.381595:0.178086:0.637435:0.178086:0.637435:0.163669:0.381595:0.163669:0.010020:0.004469:0.003644:0.014437:0.012168:0.008765:0.004469:0.004469:0.004469:0.003369:0.011103:0.007700:0.005551:0.004469:0.007700:0.008765:0.006617:0.004469:0.003386:0.010020:0.008765:0.005551:0.008765:0.006256:0.006617:0.006617:0.003386:0.007700:0.008765:0.007700:0.003369:0.011103:0.005551:0.008765:0.006617:0.006617:0.003644
Derivative Securities, Prentice :@0.414164:0.193262:0.637401:0.193262:0.637401:0.178845:0.414164:0.178845:0.011567:0.007081:0.007081:0.004692:0.008009:0.008164:0.006015:0.004692:0.007940:0.007081:0.007218:0.009229:0.007081:0.007081:0.009229:0.007081:0.004933:0.006015:0.004933:0.007081:0.007081:0.004933:0.007218:0.010484:0.006720:0.007081:0.009229:0.006015:0.004933:0.007081:0.006617:0.003644
Hall, Englewood Cliffs, New :@0.414164:0.208438:0.637332:0.208438:0.637332:0.194021:0.414164:0.194021:0.012890:0.008421:0.005190:0.005190:0.005190:0.009212:0.010742:0.009487:0.007940:0.005190:0.006978:0.012735:0.008421:0.008421:0.008421:0.009212:0.010742:0.005190:0.005190:0.005792:0.005190:0.007339:0.005190:0.009212:0.012890:0.006978:0.012168:0.003644
Jersey (1989).:@0.414164:0.223614:0.515445:0.223614:0.515445:0.209197:0.414164:0.209197:0.004778:0.006617:0.006462:0.006617:0.006617:0.008765:0.003644:0.006617:0.010020:0.010020:0.010020:0.010020:0.006617:0.004469
2.  Adedeji, A., & Baker, R. (2002). :@0.381595:0.238791:0.637452:0.238791:0.637452:0.224373:0.381595:0.224373:0.010020:0.004469:0.003644:0.014437:0.011103:0.007700:0.006617:0.007700:0.006617:0.004469:0.004469:0.004469:0.003661:0.011103:0.004469:0.004469:0.003661:0.013251:0.003661:0.011103:0.007700:0.007545:0.006617:0.004125:0.004469:0.003661:0.011103:0.004469:0.003661:0.006617:0.010020:0.010020:0.010020:0.010020:0.006617:0.004469:0.420248
Why firms in the UK use interest :@0.414164:0.253967:0.637435:0.253967:0.637435:0.239549:0.414164:0.239549:0.016327:0.008525:0.008765:0.003420:0.004383:0.004383:0.006978:0.013251:0.006617:0.003420:0.004469:0.008765:0.003420:0.005551:0.008765:0.006617:0.003420:0.012168:0.011103:0.003420:0.008765:0.006617:0.006617:0.003420:0.004469:0.008765:0.005551:0.006617:0.006256:0.006617:0.006617:0.005551:0.003644
rate derivatives. Managerial :@0.414164:0.269143:0.637332:0.269143:0.637332:0.254725:0.414164:0.254725:0.006961:0.008542:0.006393:0.007459:0.010123:0.008542:0.007459:0.007459:0.005070:0.008387:0.008542:0.006393:0.005070:0.008318:0.007459:0.007459:0.005311:0.010123:0.016241:0.008542:0.009607:0.008284:0.008542:0.007459:0.007459:0.005311:0.008542:0.004469:0.003644
Finance, 28(11), 53-74.:@0.414164:0.284319:0.585927:0.284319:0.585927:0.269902:0.414164:0.269902:0.009350:0.004469:0.008765:0.007700:0.008765:0.006617:0.006462:0.004469:0.003644:0.010020:0.010020:0.006617:0.010020:0.010020:0.006617:0.004469:0.003644:0.010020:0.010020:0.005551:0.010020:0.010020:0.004469
3.  Ahmed, A., Emre Kilic, & Lobo, :@0.381595:0.299495:0.637401:0.299495:0.637401:0.285078:0.381595:0.285078:0.010020:0.004469:0.003644:0.014437:0.011240:0.008903:0.013388:0.006754:0.007837:0.004606:0.004709:0.011240:0.004606:0.004606:0.004709:0.010157:0.013388:0.006393:0.006754:0.004709:0.011240:0.004606:0.004606:0.004606:0.006600:0.004606:0.004709:0.013388:0.004709:0.008903:0.007837:0.007837:0.007476:0.004469:0.337804
G. (2006). Does Recognition :@0.414164:0.314671:0.637504:0.314671:0.637504:0.300254:0.414164:0.300254:0.011635:0.005001:0.007700:0.007150:0.010553:0.010553:0.010553:0.010553:0.007150:0.005001:0.007700:0.011635:0.008232:0.007150:0.007150:0.007700:0.011137:0.007150:0.007150:0.008232:0.008232:0.009298:0.005001:0.006084:0.005001:0.008232:0.008765:0.003644
versus  Disclosure  Matter? :@0.414164:0.329847:0.637332:0.329847:0.637332:0.315430:0.414164:0.315430:0.008731:0.007871:0.007717:0.007871:0.010020:0.007871:0.003644:0.009642:0.012357:0.005723:0.007871:0.007390:0.005723:0.008954:0.007871:0.010020:0.007511:0.007871:0.003644:0.009642:0.016654:0.008954:0.006806:0.006806:0.007871:0.007871:0.006617:0.003644
Evidence from Value-Relevance of :@0.414164:0.345023:0.637452:0.345023:0.637452:0.330606:0.414164:0.330606:0.010020:0.007700:0.004469:0.007700:0.006617:0.008765:0.006617:0.006617:0.003403:0.004469:0.006256:0.007700:0.013251:0.002715:0.009384:0.007700:0.004469:0.008765:0.006617:0.005551:0.010604:0.006617:0.004469:0.006359:0.007545:0.007700:0.008765:0.006617:0.006617:0.003403:0.007700:0.004469:0.003644
Banks’ Recognized and Disclosed :@0.414164:0.360199:0.637332:0.360199:0.637332:0.345782:0.414164:0.345782:0.011137:0.007734:0.008800:0.007734:0.006651:0.004503:0.004417:0.010639:0.006651:0.006651:0.007734:0.007734:0.008800:0.004503:0.006651:0.006651:0.007734:0.004417:0.007734:0.008800:0.007734:0.004417:0.011137:0.004503:0.006651:0.006170:0.004503:0.007734:0.006651:0.006651:0.007700:0.003644
Derivative Financial Instruments. :@0.414164:0.375375:0.637366:0.375375:0.637366:0.360958:0.414164:0.360958:0.010982:0.006497:0.006497:0.004108:0.007425:0.007579:0.005431:0.004108:0.007356:0.006497:0.002939:0.009229:0.004348:0.008645:0.007579:0.008645:0.006497:0.004348:0.007579:0.004348:0.002939:0.005431:0.008645:0.006497:0.005431:0.006668:0.008645:0.013131:0.006497:0.008645:0.005431:0.006497:0.004469:0.003644
The Accounting Review, 81(3), :@0.414164:0.390552:0.637246:0.390552:0.637246:0.376134:0.414164:0.376134:0.008817:0.008971:0.006823:0.005276:0.011309:0.006823:0.006823:0.007906:0.008971:0.008971:0.005758:0.004675:0.008971:0.007906:0.005276:0.010810:0.006565:0.007906:0.004675:0.006462:0.010999:0.004675:0.005276:0.010226:0.010226:0.006823:0.010226:0.006823:0.004469:0.003644
567-588. Retrieved from http://:@0.414164:0.405728:0.633774:0.405728:0.633774:0.391310:0.414164:0.391310:0.010020:0.010020:0.010020:0.005551:0.010020:0.010020:0.010020:0.004469:0.003506:0.010604:0.006617:0.005551:0.006617:0.004469:0.006359:0.007476:0.006617:0.007700:0.003506:0.004469:0.006256:0.007700:0.013251:0.003506:0.008765:0.005551:0.005551:0.007700:0.004469:0.006617:0.006617
www.jstor.org/stable/4093106:@0.414164:0.420904:0.629529:0.420904:0.629529:0.406486:0.414164:0.406486:0.012168:0.012168:0.010673:0.004469:0.004469:0.006617:0.005551:0.007700:0.004022:0.004469:0.007700:0.006118:0.007700:0.006617:0.006617:0.005551:0.007459:0.007459:0.004469:0.006617:0.006617:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020
4.  Ammattamsir, H. (2011). :@0.381595:0.436080:0.637315:0.436080:0.637315:0.421663:0.381595:0.421663:0.010020:0.004469:0.003644:0.014437:0.012254:0.014402:0.014402:0.008851:0.006703:0.006703:0.008851:0.014402:0.007768:0.005620:0.005276:0.005620:0.012512:0.013320:0.005620:0.012512:0.007768:0.011171:0.011171:0.011171:0.011171:0.007768:0.004469:0.152274
Applying hedging tools to :@0.414164:0.451256:0.637521:0.451256:0.637521:0.436839:0.414164:0.436839:0.012271:0.008868:0.008868:0.005397:0.009934:0.005637:0.009934:0.008868:0.012581:0.009934:0.007786:0.008868:0.008868:0.005637:0.009934:0.008868:0.012581:0.006720:0.008868:0.008868:0.005637:0.007786:0.012581:0.006720:0.007700:0.003644
minimize interest rate risk of :@0.414164:0.466432:0.637263:0.466432:0.637263:0.452015:0.414164:0.452015:0.013766:0.004984:0.009281:0.004984:0.013766:0.004984:0.007132:0.007132:0.007665:0.004984:0.009281:0.006067:0.007132:0.006772:0.007132:0.007132:0.006067:0.007665:0.006634:0.008215:0.006067:0.007132:0.007665:0.007132:0.004984:0.007132:0.008215:0.007665:0.008215:0.004469:0.003644
Non- Financial firms, doctoral :@0.414164:0.481608:0.637366:0.481608:0.637366:0.467191:0.414164:0.467191:0.012546:0.008095:0.009143:0.005929:0.006617:0.009728:0.004864:0.009143:0.008078:0.009160:0.006995:0.004847:0.008078:0.004864:0.006617:0.004383:0.004778:0.007356:0.013629:0.007012:0.004847:0.006617:0.008078:0.008078:0.007012:0.005929:0.008078:0.006497:0.008095:0.004469:0.003644
diss., Maastricht School of :@0.414164:0.496784:0.637401:0.496784:0.637401:0.482367:0.414164:0.482367:0.008645:0.005431:0.007562:0.007579:0.005414:0.005431:0.010965:0.016362:0.008645:0.008662:0.007562:0.006514:0.007562:0.005431:0.007201:0.009710:0.006514:0.010965:0.009710:0.007201:0.009728:0.008645:0.008662:0.005414:0.010965:0.008645:0.004469:0.003644
Management, Suriname.:@0.414164:0.511960:0.579258:0.511960:0.579258:0.497543:0.414164:0.497543:0.015399:0.007700:0.008765:0.007442:0.007700:0.006617:0.013251:0.006617:0.008765:0.005551:0.004469:0.003644:0.008765:0.008765:0.006617:0.004469:0.008765:0.007700:0.013251:0.006376:0.004469
5.  Amrit, J. (2002). Hedging and :@0.381595:0.527136:0.637452:0.527136:0.637452:0.512719:0.381595:0.512719:0.010020:0.004469:0.003644:0.014437:0.011343:0.013491:0.006857:0.004709:0.005792:0.004709:0.005500:0.005122:0.004709:0.005500:0.006857:0.010260:0.010260:0.010260:0.010260:0.006857:0.004709:0.005500:0.012409:0.006857:0.007940:0.007940:0.004709:0.009006:0.007940:0.005500:0.007940:0.009006:0.007700:0.028393
the Use of Derivatives: Evidence :@0.414164:0.542313:0.637487:0.542313:0.637487:0.527895:0.414164:0.527895:0.005672:0.008885:0.006737:0.004554:0.012288:0.006737:0.006737:0.004554:0.007820:0.007029:0.004554:0.011223:0.006737:0.006737:0.004348:0.007665:0.007820:0.005672:0.004348:0.007596:0.006737:0.006737:0.004589:0.004554:0.010140:0.007820:0.004589:0.007820:0.006737:0.008885:0.006737:0.006617:0.003644
from UK Non-Financial Firms, :@0.414164:0.557489:0.637418:0.557489:0.637418:0.543071:0.414164:0.543071:0.004726:0.006514:0.007957:0.013509:0.005620:0.012426:0.011360:0.005620:0.012426:0.007957:0.009023:0.005809:0.009607:0.004726:0.009023:0.007957:0.009023:0.006875:0.004726:0.007957:0.004726:0.005620:0.009607:0.004726:0.007236:0.013509:0.006875:0.004469:0.003644
Proc., Center for Applied Research :@0.414164:0.572665:0.637315:0.572665:0.637315:0.558247:0.414164:0.558247:0.009899:0.006136:0.007579:0.006256:0.004348:0.004348:0.002956:0.009899:0.006497:0.008645:0.005431:0.006497:0.006497:0.002956:0.004073:0.007579:0.006497:0.002956:0.010982:0.007579:0.007579:0.004348:0.004348:0.006497:0.007579:0.002956:0.010484:0.006497:0.006497:0.006497:0.007579:0.006136:0.006136:0.008765:0.003644
in  Economics Workshop, :@0.414164:0.587841:0.637521:0.587841:0.637521:0.573424:0.414164:0.573424:0.006136:0.010432:0.003644:0.012752:0.011687:0.008284:0.009367:0.010432:0.009367:0.014918:0.006136:0.008284:0.008284:0.015709:0.016448:0.009367:0.007803:0.009367:0.008284:0.010432:0.009367:0.008748:0.004469:0.003644
Middlesex University, Hendon, :@0.414164:0.603017:0.637349:0.603017:0.637349:0.588600:0.414164:0.588600:0.015691:0.004778:0.008353:0.007992:0.004778:0.006909:0.006909:0.006565:0.009057:0.005947:0.012460:0.009075:0.004520:0.007786:0.006909:0.006772:0.006909:0.004761:0.005861:0.008817:0.004761:0.005947:0.012477:0.006909:0.009057:0.008009:0.007992:0.009075:0.004469:0.003644
London.:@0.414164:0.618193:0.468027:0.618193:0.468027:0.603776:0.414164:0.603776:0.008765:0.007700:0.008765:0.007700:0.007700:0.008765:0.004469
6.  Berkman, H., Bradbury, M., :@0.381595:0.633369:0.637349:0.633369:0.637349:0.618952:0.381595:0.618952:0.010020:0.004469:0.003644:0.014437:0.011738:0.007253:0.006772:0.008336:0.013887:0.008336:0.009401:0.005104:0.008559:0.012804:0.005104:0.005104:0.008559:0.011738:0.006754:0.008336:0.008336:0.008336:0.009401:0.007253:0.009160:0.005104:0.008559:0.016035:0.005104:0.004469:-0.115871
& Magan, S. (1997). An :@0.414164:0.648545:0.637521:0.648545:0.637521:0.634128:0.414164:0.634128:0.014299:0.011653:0.016448:0.008490:0.008748:0.008748:0.009814:0.005517:0.011653:0.009487:0.005517:0.011653:0.007665:0.011068:0.011068:0.011068:0.011068:0.007665:0.005517:0.011653:0.012151:0.008765:0.003644
International Comparison :@0.414164:0.663721:0.637384:0.663721:0.637384:0.649304:0.414164:0.649304:0.007132:0.010346:0.007132:0.008198:0.008439:0.010346:0.009281:0.007132:0.006050:0.009281:0.010346:0.009281:0.006050:0.015794:0.011601:0.009281:0.014832:0.009281:0.009281:0.008198:0.006050:0.008198:0.009281:0.008765:0.003644
of  Derivatives Use. Financial :@0.414164:0.678897:0.637538:0.678897:0.637538:0.664480:0.414164:0.664480:0.008284:0.004469:0.003025:0.008095:0.011687:0.007201:0.007201:0.004812:0.008129:0.008284:0.006136:0.004812:0.008061:0.007201:0.007201:0.008095:0.012752:0.007201:0.006961:0.005053:0.008095:0.009934:0.005053:0.009350:0.008284:0.009350:0.007201:0.005053:0.008284:0.004469:0.003644
Management, 26(4), 69-73. :@0.414164:0.694074:0.637573:0.694074:0.637573:0.679656:0.414164:0.679656:0.016001:0.008301:0.009367:0.008043:0.008301:0.007218:0.013852:0.007218:0.009367:0.006153:0.005070:0.008198:0.010621:0.010621:0.007218:0.010621:0.007218:0.005070:0.008198:0.010621:0.010621:0.006153:0.010621:0.010621:0.004469:0.003644
Retrieved from http://www.jstor.:@0.414164:0.709250:0.633809:0.709250:0.633809:0.694832:0.414164:0.694832:0.010604:0.006617:0.005551:0.006617:0.004469:0.006359:0.007476:0.006617:0.007700:0.004194:0.004469:0.006256:0.007700:0.013251:0.004194:0.008765:0.005551:0.005551:0.007700:0.004469:0.006617:0.006617:0.012168:0.012168:0.010673:0.004469:0.004469:0.006617:0.005551:0.007700:0.004022:0.004469
org/stable/3666128:@0.414164:0.724426:0.557225:0.724426:0.557225:0.710009:0.414164:0.710009:0.007700:0.006118:0.007700:0.006617:0.006617:0.005551:0.007459:0.007459:0.004469:0.006617:0.006617:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020
7.  Christoph Hinkelmann, & :@0.381595:0.739602:0.637555:0.739602:0.637555:0.725185:0.381595:0.725185:0.010020:0.004469:0.003644:0.014437:0.011326:0.010071:0.007923:0.005775:0.007923:0.006857:0.008989:0.009006:0.010071:0.013612:0.013474:0.005775:0.010071:0.008851:0.007923:0.005775:0.014557:0.009006:0.010071:0.010054:0.005775:0.013612:0.013251:-0.260445
Swidler,  S. (2005).  State :@0.414164:0.754778:0.637280:0.754778:0.637280:0.740361:0.414164:0.740361:0.009917:0.013320:0.005620:0.008851:0.005620:0.007768:0.005293:0.005620:0.003644:0.008885:0.009590:0.005620:0.012546:0.007768:0.011171:0.011171:0.011171:0.011171:0.007768:0.005620:0.003644:0.008885:0.009917:0.006720:0.008851:0.006703:0.006617:0.003644
Government Hedging Using :@0.414164:0.769954:0.637298:0.769954:0.637298:0.755537:0.414164:0.755537:0.012065:0.008267:0.008439:0.007579:0.007820:0.009728:0.014213:0.007579:0.009728:0.006514:0.011068:0.013131:0.007579:0.008662:0.008662:0.005431:0.009728:0.008662:0.011068:0.013131:0.007579:0.005431:0.009728:0.007700:0.003644
Financial Derivatives. State :@0.414164:0.785130:0.637229:0.785130:0.637229:0.770713:0.414164:0.770713:0.010260:0.005379:0.009676:0.008610:0.009676:0.007528:0.005379:0.008610:0.005379:0.010690:0.012013:0.007528:0.007528:0.005139:0.008456:0.008610:0.006462:0.005139:0.008387:0.007528:0.007528:0.005397:0.010690:0.009676:0.006462:0.008610:0.006462:0.006617:0.003644
& Local Government Review, :@0.414164:0.800306:0.637349:0.800306:0.637349:0.785889:0.414164:0.785889:0.013852:0.008284:0.009367:0.008301:0.007218:0.008301:0.005070:0.008284:0.011704:0.007906:0.008078:0.007218:0.007459:0.009367:0.013852:0.007218:0.009367:0.006153:0.008284:0.011206:0.006961:0.008301:0.005070:0.006857:0.011395:0.004469:0.003644
37(2),  127-141. Retrieved :@0.414164:0.815482:0.637418:0.815482:0.637418:0.801065:0.414164:0.801065:0.010879:0.010896:0.007493:0.010879:0.007493:0.005328:0.003644:0.006651:0.010896:0.010879:0.010896:0.006411:0.010896:0.010879:0.010896:0.005328:0.010312:0.011463:0.007493:0.006428:0.007476:0.005345:0.007218:0.008353:0.007476:0.007700:0.003644
from http://www.jstor.org/:@0.414164:0.830659:0.633826:0.830659:0.633826:0.816241:0.414164:0.816241:0.005689:0.007476:0.008920:0.014471:0.012993:0.009985:0.006772:0.006772:0.008920:0.005689:0.007837:0.007837:0.013388:0.013388:0.011893:0.005689:0.005689:0.007837:0.006772:0.008920:0.005242:0.005689:0.008920:0.007339:0.008920:0.006617
stable/4355395:@0.414164:0.845835:0.529091:0.845835:0.529091:0.831417:0.414164:0.831417:0.006617:0.005551:0.007459:0.007459:0.004469:0.006617:0.006617:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020
8.  Danbee Park & Joocheol Kim :@0.381595:0.861011:0.637590:0.861011:0.637590:0.846593:0.381595:0.846593:0.010020:0.004469:0.003644:0.014437:0.011687:0.008284:0.009350:0.008284:0.007201:0.007201:0.008078:0.009418:0.008284:0.006720:0.008284:0.008078:0.013835:0.008078:0.005637:0.008284:0.008284:0.006840:0.009350:0.007201:0.008284:0.005053:0.008078:0.011687:0.005053:0.013251:-0.425471
(2015) Financial Derivatives :@0.414164:0.876187:0.637280:0.876187:0.637280:0.861770:0.414164:0.861770:0.007167:0.010570:0.010570:0.010570:0.010570:0.007167:0.007906:0.009899:0.005018:0.009315:0.008250:0.009315:0.007167:0.005018:0.008250:0.005018:0.007906:0.011653:0.007167:0.007167:0.004778:0.008095:0.008250:0.006101:0.004778:0.008026:0.007167:0.006617:0.003644
Usage and Monetary Policy :@0.414164:0.891363:0.637280:0.891363:0.637280:0.876946:0.414164:0.876946:0.012993:0.007442:0.008267:0.008525:0.007442:0.010020:0.008525:0.009590:0.008525:0.010020:0.016224:0.008525:0.009590:0.007442:0.006376:0.008525:0.007442:0.009590:0.010020:0.009315:0.008525:0.005293:0.005293:0.007201:0.008765:0.003644
Transmission:  Evidence  from :@0.414164:0.906539:0.637555:0.906539:0.637555:0.892122:0.414164:0.892122:0.009160:0.006840:0.008421:0.009487:0.007339:0.013973:0.005190:0.007339:0.007339:0.005190:0.008421:0.009487:0.005190:0.003644:0.005483:0.010742:0.008421:0.005190:0.008421:0.007339:0.009487:0.007339:0.007339:0.003644:0.005483:0.005190:0.006978:0.008421:0.013251:0.003644
Korean Firm-level Data, Global :@0.414164:0.921715:0.637470:0.921715:0.637470:0.907298:0.414164:0.907298:0.010690:0.007957:0.006514:0.006875:0.007957:0.009023:0.005620:0.009607:0.004726:0.007236:0.013509:0.005809:0.004726:0.006617:0.007734:0.006875:0.004726:0.005620:0.011360:0.007957:0.005809:0.007957:0.004726:0.005603:0.011360:0.004726:0.007957:0.007957:0.007957:0.004469:0.003644
Economic Review: Perspectives :@0.703449:0.125855:0.926858:0.125855:0.926858:0.111438:0.703449:0.111438:0.010398:0.006995:0.008078:0.009143:0.008078:0.013629:0.004847:0.006995:0.006497:0.010982:0.006737:0.008078:0.004847:0.006634:0.012546:0.004847:0.006497:0.009040:0.006995:0.006840:0.006995:0.008078:0.006995:0.006995:0.005929:0.004606:0.007854:0.006995:0.006617:0.003644
on East Asian Economies :@0.703449:0.141031:0.926754:0.141031:0.926754:0.126614:0.703449:0.126614:0.008937:0.010003:0.013131:0.011257:0.008937:0.007854:0.006789:0.013131:0.012340:0.007854:0.005706:0.008937:0.010003:0.013131:0.011257:0.007854:0.008937:0.010003:0.008937:0.014488:0.005706:0.007854:0.006617:0.003644
and Industries, 44:1, 101-:@0.703449:0.156207:0.922956:0.156207:0.922956:0.141790:0.703449:0.141790:0.008542:0.009607:0.008542:0.010157:0.006393:0.009607:0.008542:0.009607:0.007459:0.006393:0.007459:0.005311:0.007459:0.007459:0.005311:0.010157:0.010862:0.010862:0.005311:0.010862:0.005311:0.010157:0.010862:0.010862:0.010862:0.005551
115, DOI::@0.703449:0.171383:0.788677:0.171383:0.788677:0.156966:0.703449:0.156966:0.011034:0.011034:0.011034:0.005483:0.011378:0.012117:0.012117:0.006565:0.004469
10.1080/12265:@0.789691:0.171383:0.923162:0.171383:0.923162:0.156865:0.789691:0.156865:0.011034:0.011034:0.005483:0.011034:0.011034:0.011034:0.011034:0.007631:0.011034:0.011034:0.011034:0.011034:0.010020
08X.2015.1012093:@0.703449:0.186559:0.853746:0.186559:0.853746:0.172041:0.703449:0.172041:0.010020:0.010020:0.011103:0.004469:0.010020:0.010020:0.010020:0.010020:0.004469:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020
9.  Fatemi, A., & Glaum, M. :@0.670880:0.201736:0.926789:0.201736:0.926789:0.187217:0.670880:0.187217:0.010020:0.004469:0.003644:0.014437:0.009246:0.009590:0.006531:0.008679:0.015296:0.005448:0.005448:0.011137:0.013148:0.005448:0.005448:0.011137:0.012082:0.011137:0.012082:0.005448:0.009745:0.010999:0.015296:0.005448:0.011137:0.015296:0.004469:0.181406
(2000).  Risk management :@0.703449:0.216912:0.926754:0.216912:0.926754:0.202393:0.703449:0.202393:0.006411:0.010879:0.010879:0.010879:0.010879:0.006411:0.005328:0.003644:0.006565:0.011962:0.005328:0.007476:0.009624:0.010226:0.015176:0.009624:0.010879:0.009470:0.009298:0.008559:0.015176:0.008559:0.010879:0.005551:0.003644
practices of  German firms. :@0.703449:0.232088:0.926789:0.232088:0.926789:0.217569:0.703449:0.217569:0.009453:0.007150:0.009435:0.008387:0.006239:0.005156:0.008387:0.008370:0.007304:0.008851:0.009453:0.004469:0.002887:0.008851:0.011790:0.008387:0.007459:0.014987:0.009453:0.010707:0.008851:0.004383:0.005070:0.007442:0.015004:0.007304:0.004469:0.003644
Managerial Finance, 26(3), :@0.703449:0.247264:0.926772:0.247264:0.926772:0.232745:0.703449:0.232745:0.014918:0.009367:0.010621:0.009212:0.009040:0.008301:0.007218:0.005070:0.009367:0.005070:0.008232:0.009367:0.005070:0.010621:0.009367:0.010621:0.008301:0.007975:0.005070:0.008232:0.010621:0.010621:0.006153:0.010621:0.006153:0.004469:0.003644
1-17. :@0.703449:0.262440:0.747172:0.262440:0.747172:0.247921:0.703449:0.247921:0.010020:0.005551:0.010020:0.010020:0.004469:0.003644
10.  Faulkender, M.  (2005). :@0.670880:0.277616:0.926754:0.277616:0.926754:0.263098:0.670880:0.263098:0.010020:0.010020:0.004469:0.003644:0.004417:0.009848:0.010346:0.011601:0.006050:0.009831:0.009281:0.011601:0.010346:0.009281:0.006840:0.006050:0.015760:0.015898:0.006050:0.003644:0.012099:0.007132:0.011601:0.011601:0.011601:0.011601:0.007132:0.004469:0.078320
Hedging or Market  Timing? :@0.703449:0.292792:0.926703:0.292792:0.926703:0.278274:0.703449:0.278274:0.012701:0.008232:0.009298:0.009298:0.005001:0.010553:0.009298:0.007734:0.009298:0.007150:0.007734:0.014849:0.009298:0.007150:0.008782:0.008232:0.006084:0.003644:0.003403:0.010553:0.005001:0.014849:0.005001:0.010553:0.009298:0.006617:0.003644
Selecting  the  Interest  Rate :@0.703449:0.307968:0.926634:0.307968:0.926634:0.293450:0.703449:0.293450:0.009470:0.008404:0.005173:0.008404:0.008404:0.006256:0.005173:0.010724:0.009470:0.003644:0.005414:0.006256:0.010724:0.008404:0.003644:0.005414:0.006256:0.010724:0.006256:0.008404:0.007321:0.008404:0.007321:0.006256:0.003644:0.005414:0.011292:0.009315:0.006256:0.007700:0.003644
Exposure of  Corporate Debt. :@0.703449:0.323144:0.926737:0.323144:0.926737:0.308626:0.703449:0.308626:0.009160:0.009160:0.009160:0.009160:0.007012:0.010415:0.007012:0.008095:0.006668:0.009160:0.004469:0.002595:0.006668:0.010415:0.009160:0.007270:0.009160:0.009160:0.006857:0.009006:0.005947:0.008095:0.006668:0.011498:0.008095:0.009160:0.005947:0.004469:0.003644
Journal of Finance, 60, 931-:@0.703449:0.338320:0.923162:0.338320:0.923162:0.323802:0.703449:0.323802:0.005654:0.009023:0.010260:0.007304:0.010278:0.009006:0.004726:0.005568:0.009023:0.006926:0.005568:0.009023:0.004726:0.010278:0.009006:0.010278:0.007957:0.007614:0.004726:0.005568:0.010260:0.010278:0.004726:0.005568:0.010278:0.010278:0.010260:0.005551
962.:@0.703449:0.353497:0.737977:0.353497:0.737977:0.338978:0.703449:0.338978:0.010020:0.010020:0.010020:0.004469
11.  Judge, Amrit, Hedging and the :@0.670880:0.368673:0.926737:0.368673:0.926737:0.354154:0.670880:0.354154:0.010020:0.010020:0.004469:0.003644:0.004417:0.005225:0.010020:0.008765:0.008439:0.007373:0.004469:0.004073:0.012168:0.014316:0.006617:0.004469:0.005551:0.004469:0.004073:0.012168:0.007700:0.008765:0.008765:0.004469:0.010020:0.008765:0.004073:0.008765:0.010020:0.008765:0.004073:0.005551:0.010020:0.007700:-0.045406
Use of  Derivatives: Evidence :@0.703449:0.383849:0.926823:0.383849:0.926823:0.369330:0.703449:0.369330:0.011549:0.007064:0.008146:0.007029:0.009212:0.004469:0.002647:0.007029:0.011549:0.008146:0.007064:0.004589:0.008885:0.009057:0.005998:0.004589:0.008542:0.008146:0.007064:0.004915:0.007029:0.009212:0.009212:0.004915:0.009212:0.008146:0.010467:0.008146:0.007700:0.003644
from UK Non-Financial Firms :@0.703449:0.399025:0.926548:0.399025:0.926548:0.384506:0.703449:0.384506:0.004623:0.006772:0.008920:0.014471:0.004881:0.011257:0.011257:0.004881:0.012323:0.008920:0.010174:0.005706:0.008920:0.004623:0.010174:0.008920:0.010174:0.007854:0.004623:0.008920:0.004623:0.004881:0.008920:0.004623:0.006926:0.014471:0.006617:0.003644
(November 2002). EFMA :@0.703449:0.414201:0.926703:0.414201:0.926703:0.399682:0.703449:0.399682:0.006720:0.013337:0.009487:0.009264:0.008868:0.015485:0.009934:0.008868:0.007786:0.012615:0.011188:0.011188:0.011188:0.011188:0.006720:0.005637:0.012615:0.009934:0.009934:0.015485:0.012168:0.003644
2003 Helsinki Meetings. :@0.703449:0.429377:0.926565:0.429377:0.926565:0.414859:0.703449:0.414859:0.011257:0.011257:0.011257:0.011257:0.013182:0.013406:0.008937:0.005706:0.007854:0.005706:0.011257:0.010003:0.005706:0.013182:0.015554:0.008937:0.008937:0.006789:0.005706:0.011257:0.010003:0.007854:0.004469:0.003644
Available at SSRN: http://:@0.703449:0.444553:0.923042:0.444553:0.923042:0.430035:0.703449:0.430035:0.011498:0.009229:0.009556:0.005259:0.005259:0.009057:0.009556:0.005259:0.008490:0.009710:0.009401:0.006342:0.009710:0.009556:0.009556:0.011893:0.012959:0.005259:0.009710:0.010810:0.006342:0.006342:0.009556:0.005259:0.007407:0.006617
ssrn.com/abstract=394990 :@0.703449:0.459729:0.926703:0.459729:0.926703:0.445211:0.703449:0.445211:0.007407:0.007407:0.007837:0.010810:0.005259:0.008490:0.009556:0.015107:0.007407:0.009057:0.009556:0.007407:0.006342:0.007253:0.009556:0.008490:0.006342:0.012254:0.010810:0.010810:0.010810:0.010810:0.010810:0.010020:0.003644
or http://dx.doi.org/10.2139/:@0.703449:0.474905:0.923145:0.474905:0.923145:0.460387:0.703449:0.460387:0.008834:0.006686:0.004434:0.010089:0.005620:0.005620:0.008834:0.004537:0.006686:0.006686:0.008834:0.008834:0.004537:0.008834:0.008834:0.004537:0.004537:0.008834:0.006686:0.008834:0.006686:0.010089:0.010089:0.004537:0.010089:0.010089:0.010089:0.010089:0.006617
ssrn.394990:@0.703449:0.490081:0.798336:0.490081:0.798336:0.475563:0.703449:0.475563:0.006617:0.006617:0.007047:0.010020:0.004469:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020
12.  Pei-Gi Shu and Hsuan-Chi :@0.670880:0.505258:0.926840:0.505258:0.926840:0.490739:0.670880:0.490739:0.010020:0.010020:0.004469:0.003644:0.004417:0.009934:0.008456:0.005225:0.006307:0.011859:0.005225:0.009384:0.009521:0.010776:0.010776:0.009384:0.009521:0.010776:0.009521:0.009384:0.012924:0.007373:0.010776:0.009521:0.010776:0.006307:0.010776:0.010776:0.004469:-0.231125
Chen;  The Determinants of :@0.703449:0.520434:0.926548:0.520434:0.926548:0.505915:0.703449:0.505915:0.010639:0.010639:0.008318:0.010639:0.005087:0.003644:0.004125:0.010639:0.010639:0.008318:0.008456:0.011721:0.008318:0.006170:0.008318:0.007390:0.014935:0.005087:0.010639:0.009384:0.010639:0.006170:0.007236:0.008456:0.009384:0.004469:0.003644
Derivatives Use: Evidence :@0.703449:0.535610:0.926669:0.535610:0.926669:0.521091:0.703449:0.521091:0.012168:0.008765:0.007682:0.005208:0.009504:0.009676:0.006617:0.005208:0.009160:0.008765:0.007682:0.011824:0.012168:0.007682:0.008765:0.005534:0.011824:0.009831:0.009831:0.005534:0.009831:0.008765:0.011085:0.008765:0.007700:0.003644
from Non-Financial Firms in :@0.703449:0.550786:0.926651:0.550786:0.926651:0.536267:0.703449:0.536267:0.004795:0.006943:0.009092:0.014643:0.006170:0.012495:0.009092:0.010346:0.005878:0.009092:0.004795:0.010346:0.009092:0.010346:0.008026:0.004795:0.009092:0.004795:0.006170:0.009092:0.004795:0.007098:0.014643:0.006943:0.006170:0.004795:0.010020:0.003644
Taiwan; Review of Pacific Basin :@0.703449:0.565962:0.926617:0.565962:0.926617:0.551444:0.703449:0.551444:0.009023:0.008610:0.004314:0.012426:0.008610:0.009865:0.004314:0.002733:0.010278:0.007545:0.008610:0.004314:0.007545:0.012924:0.002733:0.008610:0.006514:0.002733:0.009195:0.008610:0.007545:0.004314:0.004383:0.004228:0.007545:0.002733:0.009865:0.008610:0.006462:0.004314:0.010020:0.003644
Financial Markets and Policies; :@0.703449:0.581138:0.926548:0.581138:0.926548:0.566620:0.703449:0.566620:0.008748:0.004451:0.010003:0.008748:0.010003:0.007682:0.004451:0.008748:0.004451:0.003094:0.014299:0.008748:0.006600:0.008232:0.007682:0.005534:0.006600:0.003094:0.008748:0.010003:0.008748:0.003094:0.009160:0.008748:0.004451:0.004451:0.007682:0.004451:0.007682:0.006600:0.004469:0.003644
06, 473 (2003). DOI: 10.1142/:@0.703449:0.596314:0.922905:0.596314:0.922905:0.581796:0.703449:0.581796:0.009831:0.009831:0.004279:0.002544:0.009831:0.009831:0.009831:0.002544:0.005362:0.009831:0.009831:0.009831:0.009831:0.005362:0.004279:0.002544:0.010913:0.011085:0.005362:0.004279:0.002544:0.009831:0.009831:0.004279:0.009831:0.009831:0.009831:0.009831:0.006617
S0219091503001171 :@0.703449:0.611490:0.876174:0.611490:0.876174:0.596972:0.703449:0.596972:0.008765:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:0.010020:-0.324826
13.  Yip, W. H., & Nguyen, H. :@0.670880:0.626666:0.926565:0.626666:0.926565:0.612148:0.670880:0.612148:0.010020:0.010020:0.004469:0.003644:0.004417:0.011395:0.005259:0.009212:0.005259:0.009762:0.014712:0.005259:0.009762:0.012959:0.005259:0.005259:0.009762:0.011893:0.009762:0.012959:0.009556:0.010810:0.008885:0.008490:0.010810:0.005259:0.009762:0.012959:0.004469:-0.395841
(2012).  Exchange  rate :@0.703449:0.641843:0.926686:0.641843:0.926686:0.627324:0.703449:0.627324:0.007304:0.011773:0.011773:0.011773:0.011773:0.007304:0.006222:0.003644:0.013440:0.010518:0.010243:0.009453:0.011773:0.010518:0.011773:0.010192:0.009453:0.003644:0.013440:0.008215:0.010364:0.007304:0.007700:0.003644
exposure and the use of foreign :@0.703449:0.657019:0.926583:0.657019:0.926583:0.642500:0.703449:0.642500:0.007304:0.008696:0.008696:0.008696:0.006548:0.009951:0.006548:0.007631:0.003025:0.008696:0.009951:0.008696:0.003042:0.005483:0.009951:0.007631:0.003042:0.009951:0.006548:0.007631:0.003042:0.008696:0.006600:0.003042:0.004400:0.008696:0.006548:0.007631:0.004400:0.008696:0.010020:0.003644
currency derivatives in the :@0.703449:0.672195:0.926858:0.672195:0.926858:0.657676:0.703449:0.657676:0.008336:0.010656:0.007854:0.007253:0.008336:0.010656:0.008181:0.009401:0.008473:0.009401:0.008336:0.007253:0.004778:0.009075:0.009246:0.006187:0.004778:0.008731:0.008336:0.007253:0.008473:0.005104:0.010656:0.008473:0.006187:0.010656:0.007700:0.003644
Australian resources sector. :@0.703449:0.687371:0.926617:0.687371:0.926617:0.672852:0.703449:0.672852:0.011859:0.010553:0.007150:0.006084:0.006995:0.009298:0.005001:0.005001:0.009298:0.010553:0.007751:0.007150:0.008232:0.007150:0.009298:0.010553:0.007150:0.008232:0.008232:0.007150:0.007751:0.007150:0.008232:0.008232:0.006084:0.009298:0.005620:0.004469:0.003644
Journal of  Multinational :@0.703449:0.702547:0.926806:0.702547:0.926806:0.688028:0.703449:0.688028:0.006582:0.009951:0.011206:0.008232:0.011206:0.009951:0.005654:0.012701:0.009951:0.004469:0.003386:0.012701:0.015502:0.011206:0.005654:0.006737:0.005654:0.011206:0.009796:0.006737:0.005654:0.009951:0.011206:0.009951:0.004469:0.003644
Financial Management, 22(4), :@0.703449:0.717723:0.926737:0.717723:0.926737:0.703205:0.703449:0.703205:0.008765:0.004469:0.010020:0.008765:0.010020:0.007700:0.004469:0.008765:0.004469:0.003334:0.014316:0.008765:0.010020:0.008610:0.008439:0.007700:0.014316:0.007700:0.010020:0.005551:0.004469:0.003334:0.010020:0.010020:0.005551:0.010020:0.005551:0.004469:0.003644
151-167.:@0.703449:0.732899:0.773587:0.732899:0.773587:0.718381:0.703449:0.718381:0.010020:0.010020:0.010020:0.005551:0.010020:0.010020:0.010020:0.004469
14.  Dolde, Walter. “The trajectory :@0.670880:0.748075:0.926497:0.748075:0.926497:0.733557:0.670880:0.733557:0.010020:0.010020:0.004469:0.003644:0.004417:0.011223:0.008885:0.004589:0.008885:0.007493:0.004589:0.004623:0.015416:0.008885:0.004589:0.005672:0.007820:0.005208:0.004589:0.004623:0.007820:0.010140:0.010140:0.007820:0.004623:0.005672:0.006582:0.008885:0.004589:0.007820:0.007820:0.005672:0.008885:0.007081:0.008765:-0.560764
of  corporate financial risk :@0.703449:0.763251:0.926789:0.763251:0.926789:0.748733:0.703449:0.748733:0.009539:0.004469:0.002973:0.009539:0.008473:0.009539:0.007648:0.009539:0.009539:0.007236:0.009384:0.006325:0.008473:0.009539:0.004383:0.005156:0.010793:0.009539:0.010793:0.008473:0.005242:0.009539:0.005242:0.009539:0.007390:0.005242:0.007390:0.008765:0.003644
management.” Journal of :@0.703449:0.778427:0.926720:0.778427:0.926720:0.763909:0.703449:0.763909:0.015365:0.009814:0.011068:0.009659:0.009487:0.008748:0.015365:0.008748:0.011068:0.006600:0.005517:0.008748:0.011670:0.006445:0.009814:0.011068:0.008095:0.011068:0.009814:0.005517:0.011670:0.009814:0.004469:0.003644
Applied Corporate Finance 6.3 :@0.703449:0.793604:0.926703:0.793604:0.926703:0.779085:0.703449:0.779085:0.011670:0.008765:0.008765:0.004469:0.004469:0.007700:0.008765:0.003850:0.010020:0.008765:0.006875:0.008765:0.008765:0.006462:0.008610:0.005551:0.007700:0.003850:0.008765:0.004469:0.010020:0.008765:0.010020:0.007700:0.007700:0.003850:0.010020:0.004469:0.010020:0.003644
(1993): 33-41.:@0.703449:0.808780:0.812842:0.808780:0.812842:0.794261:0.703449:0.794261:0.005551:0.010020:0.010020:0.010020:0.010020:0.005551:0.004469:0.003644:0.010020:0.010020:0.005551:0.010020:0.010020:0.004469
abhimanyu@xsc.edu.in:@0.756278:0.865970:0.923078:0.865970:0.923078:0.850793:0.756278:0.850793:0.007852:0.008105:0.009226:0.004704:0.013948:0.008105:0.009226:0.009226:0.009226:0.016644:0.009226:0.006965:0.006712:0.004704:0.006965:0.008105:0.009226:0.004704:0.004704:0.009226