The derivative has become one of the financial world's most important risk-management tools. Over the past two decades, derivatives have evolved from relatively straightforward deals to highly complex ...

Oil-price volatility from the Iran war is upending stock, bond and gold correlations, boosting hybrid options.

On occasion, it is important to revisit issues that have been swept under the rug or simply overlooked. For most people, the derivatives market falls into this category, partly because they don't ...

Financial instruments are becoming increasingly complicated, and a new survey of CPA financial executives by the AICPA found concern about the valuation of instruments such as derivatives, with fears ...