The intrinsic complexity of the financial derivatives market has emerged as both an incentive to engage in it, and a key source of its inherent instability. Regulators now faced with the challenge of ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...

What are derivatives (and why are they called that)? A derivative is a contract that derives its value and risk from a particular security (like a stock or commodity)—hence the name derivative.

CHICAGO - When it comes to choosing derivative instruments, some portfolio managers still think the more complicated they are, the better. But as the stock markets become increasingly volatile and ...