Unit rationale, description and aim

The purpose of this unit is to introduce students to the fundamental business function of financial risk management. It is designed to equip students with a foundational understanding of financial risk management and the strategic tools available, especially derivative market instruments, to mitigate these risks. In this unit, students will gain the ability to assess various financial risk exposures, such as market, credit, liquidity, and operational risks.

The unit delves into the mechanics of derivatives markets, including forwards, futures, options, and swaps, and their critical role in mitigating exposures to financial risks. By exploring practical hedging strategies, students will learn to develop appropriate solutions for managing spot, interest rate, and credit risks effectively.

The unit’s holistic approach integrates theoretical frameworks with real-world applications, fostering the ability to formulate well-informed, ethical, and effective financial risk management strategies. In doing so, students apply both principles of prudence and stewardship in managing uncertainties in achieving business objectives. Ultimately, this unit aims to prepare students for the complexities of the financial system and derivatives market, empowering them to make sound decisions to mitigate the financial risks that arise in the business world.

2026 10

Campus offering

No unit offerings are currently available for this unit.

Prerequisites

BAFN200 Principles of Finance data-sub-type=Unit

Incompatible

BAFN307 Financial Risk Management data-sub-type=Unit

Learning outcomes

To successfully complete this unit you will be able to demonstrate you have achieved the learning outcomes (LO) detailed in the below table.

Each outcome is informed by a number of graduate capabilities (GC) to ensure your work in this, and every unit, is part of a larger goal of graduating from ACU with the attributes of insight, empathy, imagination and impact.

Explore the graduate capabilities.

Assess the various financial risks to which a busi...

Learning Outcome 01

Assess the various financial risks to which a business or investor might be exposed
Relevant Graduate Capabilities: GC2, GC9

Evaluate the various types of derivative instrumen...

Learning Outcome 02

Evaluate the various types of derivative instruments available to manage financial risks
Relevant Graduate Capabilities: GC2, GC11

Formulate hedging strategies to reduce or eliminat...

Learning Outcome 03

Formulate hedging strategies to reduce or eliminate unwanted market or credit exposures
Relevant Graduate Capabilities: GC8, GC11

Work collaboratively to analyse and propose soluti...

Learning Outcome 04

Work collaboratively to analyse and propose solutions to financial risk exposure challenges
Relevant Graduate Capabilities: GC4, GC7

Critically reflect upon the ethical use of derivat...

Learning Outcome 05

Critically reflect upon the ethical use of derivative instruments by market participants
Relevant Graduate Capabilities: GC3, GC6, GC8

Content

Topics will include:

  • The financial risk management process
  • Identifying and evaluating financial risks
  • Financial markets, products, participants and derivatives
  • Forwards and futures
  • Options
  • Swaps
  • Hedging spot risk
  • Hedging interest rate risk with forwards, futures and options
  • Hedging interest rate risk with swaps
  • Hedging credit risk
  • Managing other financial risks – liquidity risk, derivatives exposures and operational risk
  • Ethics in derivatives markets 

Assessment strategy and rationale

Owing to the practical nature of the subject, the assessment strategy of the subject will be highly geared towards real-world examples and case studies as the basis for assessment tasks. As a third-year subject, the assessments will also look to incorporate the various work-ready skills students have learnt over the course of their studies, including communication and other soft skills, use of various forms of media in presenting information and recommendations, and critical thinking skills for problem-solving. Assessments will, thus, include both written and video presentations, along with individual and group tasks, which will provide students with the opportunity to demonstrate the practical skills embodied in the unit’s learning objectives.

Overview of assessments

Assessment Task 1: Report Written assignment th...

Assessment Task 1: Report

Written assignment that requires students to explore the derivatives market and products

Submission Type: Individual

Weighting

30%

Learning Outcomes LO1, LO2, LO5
Graduate Capabilities GC2, GC3, GC6, GC8, GC9, GC11

Assessment Task 2: Case Study Video present...

Assessment Task 2: Case Study

Video presentation assignment that requires students to work together in developing appropriate strategies to manage financial risks based on a real-world case study

Submission Type: Group

Weighting

35%

Learning Outcomes LO2, LO3, LO4
Graduate Capabilities GC2, GC4, GC7, GC8, GC11

Assessment Task 3: Report Final report that requ...

Assessment Task 3: Report

Final report that requires students to critically assess financial risk management and hedging decisions from a key stakeholder and stewardship perspective.

Submission Type: Individual

Weighting

35%

Learning Outcomes LO1, LO3, LO4, LO5
Graduate Capabilities GC2, GC3, GC4, GC6, GC7, GC8, GC9, GC11

Learning and teaching strategy and rationale

Students should anticipate undertaking 150 hours of study for this unit over a twelve-week semester or equivalent study period, including class attendance, readings, online forum participation and assessment preparation.

This unit may be offered in “Attendance” and/or “Online” mode to cater for the learning needs and preferences of a range of participants.

Attendance Mode

Students will require face-to-face attendance in blocks of time determined by the school. Students will have face-to-face interactions with lecturer(s) to further their achievement of the learning outcomes. This unit is structured with required upfront preparation before workshops. The online learning platforms used in this unit provide multiple forms of preparatory and practice opportunities for students to prepare and revise.

Online Mode

This unit utilises an active learning approach whereby students will engage in e-module activities, readings and reflections, and opportunities to collaborate with peers in an online environment. This can involve, but is not limited to, online workshops, online discussion forums, chat rooms, guided reading, and webinars. Pre-recorded lectures will be incorporated within the online learning environment and e-modules. In addition, electronic readings will be provided to guide students’ reading and extend other aspects of online learning.

Representative texts and references

Representative texts and references

Saunders, A., Cornett, M. M., & Erhemjamts, O. (2024). Financial institutions management: A risk management approach. 11th Edition, McGraw-Hill.

 

Akhtaruzzaman, M., & Rahman, M. R. (2024). Commonality in systemic risk from green and conventional energy. Energy Economics, 107404.

 

Akhtaruzzaman, M., Boubaker, S., Nguyen, D. K., & Rahman, M. R. (2022). Systemic risk-sharing framework of cryptocurrencies in the COVID–19 crisis. Finance Research Letters47, 102787.

 

Akhtaruzzaman, M., Benkraiem, R., Boubaker, S., & Zopounidis, C. (2022). COVID‐19 crisis and risk spillovers to developing economies: Evidence from Africa. Journal of International Development34(4), 898-918.

 

Bartram, S. M. (2019). Corporate hedging and speculation with derivatives. Journal of Corporate Finance, 57, 9-34.

 

Blanchard, O. (2019). Public debt and low interest rates. American Economic Review, 109(4), 1197-1229.

 

Chance, D. M., & Brooks, R. E. (2016). An introduction to derivatives and risk management (10th ed.). Cengage[GC1] [DA2] .

 

Drechsler, I., Savov, A., & Schnabl, P. (2021). Banking on deposits: Maturity transformation without interest rate risk. The Journal of Finance76(3), 1091-1143.

 

Gomez, M., Landier, A., Sraer, D., & Thesmar, D. (2021). Banks’ exposure to interest rate risk and the transmission of monetary policy. Journal of Monetary Economics117, 543-570.

 

Guay, W., & Kothari, S. P. (2003). How much do firms hedge with derivatives?. Journal of Financial Economics, 70(3), 423-461.

 

Gupta, M., & Sikarwar, T. S. (2020). Modelling credit risk management and bank's profitability. International Journal of Electronic Banking2(2), 170-183.

 

Huang, W. & Todorov, K. (2022). The post-Libor world: a global view from the BIS derivatives statistics. BIS Quarterly Review. 5 December. <https://www.bis.org/publ/qtrpdf/r_qt2212e.htm>.

 

Jo, H., Lee, C., Munguia, A., & Nguyen, C. (2009). Unethical misuse of derivatives and market volatility around the global financial crisis. Journal of Academic and Business Ethics12, 1-11.

 

Patrick Raines, J., & Leathers, C. G. (1994). Financial derivative instruments and social ethics. Journal of Business Ethics13, 197-204.


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