آفاق تطبيق نموذج الإشتقاق المالي Black-scholes في ظل تحديث النظام المحاسبي المالي -دراسة حالة بورصة الجزائر-

Abstract

This study aims to know the prospects for applying the Black-Scholes model in the Algiers Stock Exchange in light of the endeavors towards modernizing the financial accounting system to be in line with the developments of international accounting standards, as this model is one of the easiest methods of evaluating financial derivatives, especially financial options, given the importance that financial derivatives play in relation to financial markets. And the movement that appears at the level of these markets in which they are traded. Through this study, we concluded that the Black-Scholes model is considered a strong basis for understanding the coverage ratio as a tool for risk management in financial markets. The Black-Scholes model indicates what the fair value of the option should be, so providing dealers with predictive information about prices.