إمكانية استخدام أدوات وسياسات التحوط في إدارة المخاطر المصرفية - "دراسة تطبيقية على المصارف التجارية العاملة في ليبيا"

أولاً: المراجع العربية (Arabic References)

Abubakr, Ahmed Fattouh. (2015). "The Impact of Hedging Activities on the Efficiency of Banking Risk Management in Commercial Banks" (Approx. Translation), Unpublished Master's Thesis, Faculty of Commerce, Kafr El-Sheikh University.

Imam, Imam Imam Al-Taher. (2005). "Design and Analysis of Experiments" (Approx. Translation), Dar Al-Mareekh for Publishing, Amman, Jordan.

Botros, Yasser El-Ferdawy. (2014). "A Framework for Evaluating Banking Risks" (Approx. Translation), Scientific Journal of Economics and Commerce, Issue (4), pp. 341-364.

Bouali, Laouar. (2019). "Hedging Strategies and Risk Management in Financial Transactions" (Approx. Translation), Intervention presented within the activities of the forum organized by the University of Issiba Bouali, Algeria.

Tassaadit, Bousbaia. (2012). "Financial Derivatives as a Tool for Hedging Against Risks Related to Accounting and Financial Information" (Approx. Translation), First International Forum, University of Bouira, Algeria.

Hamed, Moeir & Albragthy, Waleed. (2019). "A Proposed Framework for Measuring and Managing Banking Business Risks" (Approx. Translation), Journal of the Modern University of Benghazi for Sciences and Social Studies, Issue (3), pp. 1-44.

Hammad, Tarek Abdulaziz. (2002). "Accounting for Investments and Financial Derivatives" (Approx. Translation), Encyclopedia of Accounting Standards, Faculty of Commerce, Ain Shams University.

Al-Dougeji, Ali Asiya & Al-Obeidi, Abbas Fadel. (2013). "Financial Reporting on Financial Derivatives as Hedging Tools Against Market Risks According to International Accounting Standards with Application in Baghdad Bank" (Approx. Translation), Journal of Accounting and Financial Studies, Volume (1), Issue (23), pp. 44-13.

Radwan, Hamdi Tharwat Abdelhamid. (2018). "The Impact of Applying Hedge Accounting on Earnings Management" (Approx. Translation), Journal of Commercial Studies and Research, Issue (2), pp. 423-443.

Al-Suwailem, Sami Ibrahim. (2007). "Hedging in Islamic Finance" (Approx. Translation), Working Paper No. 10, Islamic Research and Training Institute, Islamic Development Bank, Jeddah, Saudi Arabia.

Al-Aridi, Mohamed Ramadan Shabaan. (2010). "Accounting Measurement of Financial Derivatives" (Approx. Translation), Unpublished Master's Thesis, Faculty of Commerce, Tanta University.

Amer, Ahmed Issa. (2001). "Problems of Measurement and Accounting Disclosure of Hedging Tools in Banking Activities" (Approx. Translation), Scientific Journal of Economics and Commerce, Issue (1), pp. 111-327.

Abdullah, Mayou & Abdulhaq, Boufatah. (2018). "The Impact of Applying Hedge Accounting Standard on Risk Management in Economic Institutions" (Approx. Translation), Journal of Business Economics Leadership, Volume (3), Issue (3), pp. 1-11.

Al-Arabi, Rima Ahmed. (2001). "Accounting Treatments for Hedging Policies and Strategies" (Approx. Translation), Unpublished Master's Thesis, Faculty of Commerce and Business Administration, Helwan University.

Attia, Samir Mohamed Saleh. (1998). "Hedging Activities: Evidence on the Accounting Response to Economic Variables" (Approx. Translation), Journal of Commercial Research, Volume (17), Issue (2), pp. 413-432.

Attia, Omayrat Ahmed. (2007). "Hedging Banking Risks Using Financial Derivatives" (Approx. Translation), Unpublished Doctoral Thesis, Faculty of Commerce, Ain Shams University, Cairo.

Zayoud, Latif; Taim, Issa; Mahdiya; & Maghmas, Ahmed. (2007). "The Role of Accounting Disclosure in the Stock Market in Rationalizing Investment Decisions" (Approx. Translation), Tishreen Journal for Scientific Studies and Research, Volume (24), Issue (1), pp. 144-177.

Mubarak, Siham Abdelmeguid. (2017, a). "An Analytical Study of the Requirements of Accounting for Hedging Operations According to International Reporting Standard No. (9) and the Corresponding Accounting Standard No. (39)" (Approx. Translation), Alexandria Journal of Accounting Research, Volume (1), Issue (1), pp. 361-423.

Mubarak, Siham Abdelmeguid. (2017, b). "The Impact of Accounting Disclosure on Hedging Exchange Rate Risk Management Activities on Firm Value" (Approx. Translation), First Scientific Conference of the Accounting and Auditing Department, Faculty of Commerce, Alexandria University, May 6-7.

Mahmoud, Abdelhamid Ahmed. (2004). "Accounting for Derivatives and Hedging Activities Against Risks: Evolution and Contemporary Trends" (Approx. Translation), Journal of Contemporary Commercial Research, Volume (17), Issue (2), pp. 1-44.

Manazaa, Asiya Ali Mohamed. (2016). "Hedging Tools in Financial Transactions and Their Legitimacy" (Approx. Translation), Islamic Economic Fiqh Forum, Islamic Cooperation Organization.

Al-Mahdiwi, Salima Ahmed. (2013). "A Proposed Framework for Activating Corporate Governance Mechanisms in Libyan Commercial Banks" (Approx. Translation), Unpublished Doctoral Thesis, Faculty of Commerce, Ain Shams University, Cairo.

Nada, Mahmoud Ahmed. (2011). "The Impact of Hedging Activities as a Tool for Risk Management on the Market Value of Companies under the Requirements of International Financial Reporting Standards" (Approx. Translation), Unpublished Master's Thesis, Faculty of Commerce, Suez Canal University.

Humaid, Masoudiya Ahmed. (2001). "Trends in Accounting for Hedging Activities Against Banking Risks in Light of Recent Changes in the Economic Environment" (Approx. Translation), Journal of Contemporary Commercial Research, Volume (13), Issue (2), pp. 163-223.

Wannassa, Amadi & Belkacem, Amadi. (2015). "Salam as a Formula for Hedging Against Future Risks" (Approx. Translation), Al-Ihya Journal, Volume (14), Issue (23), pp. 441-471.

ثانياً: المراجع الأجنبية (Foreign References)

Coughlan, G.D., Emery, S., & Kolb, J. (2004). "HEAT™ (Hedge Effectiveness Analysis Toolkit): A Consistent Framework for Assessing Hedge Effectiveness Under IAS 39 and FAS 133 from JPMorgan", Journal of Derivatives Accounting, 01(2), 221-272.

Guay, W. R., & Kothari, S. P. (2003). "How Much Do Firms Hedge With Derivatives?", Journal of Financial Economics, 70(3), 423-461.

Howard, C.T., & D'Antonio, L.J. (2005). "Cost-Effective Hedges and Accounting Standards", Accounting Horizons, 19(4), 205-222.

Will, F. (2002). "Derivatives and Hedging: An Analyst's Response to US FAS 133", Corporate Finance, 211, S22.

Wilson, C. & Marshall, B. (2007). "How the Fair Value Option Will Simplify Accounting for Some Hedging Transactions", The CPA Journal, 77(5), 32-33.