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المجالالتمويل الكميالتمويل الكمي
العائلةRegression modelRegression model
سنة النشأة2000s1979
صاحب الطريقةJon Gregory, Christoph BurgardJohn Harrison and David Kreps
النوعValuation FrameworkFundamental Principle
المصدر التأسيسيGregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons. link ↗Harrison, J. M., & Kreps, D. M. (1979). Martingales and arbitrage in multiperiod securities markets. Journal of Economic Theory, 20(3), 381-408. DOI ↗
الأسماء البديلةOwn Credit Adjustment, OCARisk-Neutral Measure, Q-Measure
ذات صلة34
الملخصDebit Valuation Adjustment (DVA) represents the value of your own credit risk to counterparties. DVA measures the gain in derivative value if you default on your obligations—a benefit for your shareholders because creditors receive less than the full derivative value. DVA is controversial but now mandatory under IFRS 13 for fair value accounting.Risk-neutral valuation (1979) is the fundamental principle that derivative prices equal the expected payoff discounted at the risk-free rate, computed under a risk-neutral probability measure (Q-measure). This principle, formalized by Harrison and Kreps, eliminates the need to estimate risk premia and is the foundation of modern derivatives pricing.
ScholarGateمجموعة البيانات
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  1. v1
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  3. PUBLISHED

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ScholarGateقارن الطرق: Debit Valuation Adjustment · Risk-Neutral Valuation. استُرجع بتاريخ 2026-06-19 من https://scholargate.app/ar/compare