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The Effect of Applying Hedge Accounting in Reducing Future Financial Risks in Jordanian Commercial Banks

机译：套期保值会计在降低约旦商业银行未来金融风险中的作用

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The Effect of Applying Hedge Accounting in Reducing Future Financial Risks in Jordanian Commercial Banks The study aimed to identify the effect of applying hedge accounting on reducing the future financial risks of the Jordanian commercial banks by using financial ratios to find a practical method of calculating the hedge with its three categories and to address the future financial risks of commercial banks in Jordan. The researchers used both the descriptive and analytical methods based on the financial statements and reports of the Jordanian commercial banks for the period (2012-2017), in addition of using financial indicators. The study community included the published financial statements of the Jordanian commercial banks before applying hedge accounting and after in accordance with the amendments to IFRS Standard No. 9, as well as the banks listed in the Amman Exchange Market for the period of study. The sample of the study included all Jordanian commercial banks that disclosed the application of hedge accounting in their annual financial statements. The study concluded that there is a strong correlation between cash flow hedges and reducing the financial risks of Jordanian commercial banks after the application of hedge accounting for the period (2012-2017), and that there is a strong correlation between fair value hedges and reducing the financial risks. The fair value hedges have an explanatory capacity to reduce the financial risk by 27.4%. This has been derived from the R2 value. There is a weak correlation between the net investments in foreign currencies and the financial risks. The study recommended the importance of maintaining the use of hedge accounting to achieve fairness and honest representation in the final financial statements to the benefit of internal and external users.
机译：运用对冲会计法降低约旦商业银行未来金融风险的效果本研究旨在通过运用财务比率寻找一种实用的对冲计算方法，来确定运用对冲会计对降低约旦商业银行未来金融风险的影响。分为三个类别，以解决约旦商业银行的未来金融风险。除了使用财务指标外，研究人员还使用了基于约旦商业银行该时期（2012-2017年）财务报表和报告的描述性和分析性方法。研究对象包括在进行套期会计之前以及根据IFRS 9号标准的修订之后已发布的约旦商业银行的财务报表，以及研究期间在安曼交易所市场上市的银行。该研究的样本包括所有在年度财务报表中披露了套期会计应用的约旦商业银行。研究得出的结论是，在对冲会计期间（2012-2017年）后，现金流量套期与降低约旦商业银行的财务风险之间存在很强的相关性，公允价值套期与减少对冲之间存在很强的相关性。财务风险。公允价值对冲具有一定的解释能力，可以将金融风险降低27.4％。这是从R2值得出的。外币净投资与金融风险之间的相关性较弱。该研究建议必须保持对冲会计的使用，以在最终财务报表中实现公平和诚实的代表，这对内部和外部用户均有利。

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