The purpose of this study is to examine the firm's operations whether derivatives will have different considerations under the SFAS No.34 and financial crisis. Using the examples between 2005and 2008, Taiwan's firms listed on TSEC. Empirical results show that the incident did not affect the use of derivatives will. In general, economies of scale, growth options, financial distress and degree of risk exposure are factors that influence the use of derivatives will during the study period. However, when the financial crisis of 2007 financial distress, not companies use derivatives hedging considerations factor, was not significantly correlated.
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