... off-balance-sheet activities and to map derivatives contracts into equity and debt components, allowing for the calculation of a modified capital adequacy ratio that would more accurately measure risk as compared to traditional capitalization ratios. Fehle and Tsyplakov (2005 , p. 3) explore...

...Abiot Mindaye Tessema Purpose – The lessons and merits of changes in the recognition and disclosure of derivative instruments and hedging activities are still debated and are a major policy issue. Prior studies provide mixed evidences on the economic consequences of mandatory derivative...