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- W48867048 abstract "This study investigates Swedish non-financial firms' use of derivatives in 2003 and compares the results with an earlier study investigating Swedish firms in 1996. The results show among other things that: (1) 59% of the Swedish firms use derivatives today compared to 52% in 1996; (2) this relatively modest change for the total sample hides significant increases in derivatives usage for small and medium sized firms; (3) the use of derivatives for hedging the balance sheet among Swedish firms in 2003 is higher than for other countries but lower than for Swedish firms in 1996 suggesting that Swedish firms conform to international practice; and (4) the issue of greatest concern to Swedish firms in 1996, lack of knowledge about derivatives within the firm, concerns Swedish firms little today." @default.
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- W48867048 date "2003-01-01" @default.
- W48867048 modified "2023-09-25" @default.
- W48867048 title "Derivative Usage by Non-Financial Firms in Sweden 1996 and 2003: What Has Changed?" @default.
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- W48867048 doi "https://doi.org/10.2139/ssrn.470723" @default.
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