التحوط باستخدام العقود الآجلة : دراسة تطبيقية في شركات التأمين المدرجة في سوق العراق للأوراق المالية

Abstract EN

Targeted research to determine how to hedge using futures contracts has conducted research in the Iraqi insurance companies own contribution was launched from the problem of the effect that disclosure of the reality and the role of futures if it has finished from the intellectual aspect its ending from practice aspect in market environment characterized by weak efficiency is market Iraq for the Stock Exchange consider as problem facing the insurance sector on the study.

also statistical and financial tools has used for this puposethe study has emerged a number of conclusions including (the possibility of applying hedging strategy by depending on the contrat futures in companies under investigation by the adoption of capital and stock prices through the company sold decades completely equal to its capital) and important recommendations the ones (the research recommends the relevant authorities to conduct the necessary approvals and legislation to regulate the functioning of financial markets which could form the adoption of futures or futures.