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- W90679785 abstract "This paper analyses some of the theoretically suggested determinants of the derivatives usage in the Spanish life insurance industry, focusing on the agency theory and the maximization of the firm value. The empirical study is based on data provided by 28 insurers. Empirical results for the Spanish life insurance industry in general confirm the findings of other markets researchs. The determinants of derivatives usage are size and leverage. Besides being a pioneering work in Spanish insurance industry, this paper also icludes several variables that had not been taken into account in previous studies." @default.
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- W90679785 date "2005-01-01" @default.
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- W90679785 title "Determinants of Derivative Usage in the Spanish Life Insurance Industry" @default.
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- W90679785 doi "https://doi.org/10.2139/ssrn.796686" @default.
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