Which One of the Following Is True About the Use

Multiple Choice

Which one of the following is true about the use of derivatives?

A) Derivatives usually appear explicitly in the financial statements.
B) Academic surveys account for much of our knowledge of corporate derivatives use.
C) Small firms are more likely to use derivatives than large firms.
D) The most frequently used derivatives are commodity and equity futures.
E) Derivatives are primarily used by firms that have easy access to capital markets.