Wharton Survey of Derivatives Usage by U.S. Non-Financial Firms

Abstract

In November, 1994, the Weiss Center for International Financial Research of the Wharton School undertook its first survey of derivatives and risk management practice by non-financial corporations in the United States. This 1995 survey, sponsored by CIBC Wood Gundy, is more detailed than the 1994 survey, with a broader range of questions about valuation and risk management and with more specific questions about the use of derivatives. One of the primary objectives of the survey is the development of a database on risk management practices suitable for academic research.