مقایسهٔ روش‌ها

	تعدیل ارزش‌گذاری بدهی	ارزش‌گذاری بی‌خطر نسبت به ریسک
حوزه	مالی کمّی	مالی کمّی
خانواده	Regression model	Regression model
سال پیدایش	2000s	1979
پدیدآور	Jon Gregory, Christoph Burgard	John Harrison and David Kreps
نوع	Valuation Framework	Fundamental Principle
منبع بنیادین	Gregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons.	Harrison, J. M., & Kreps, D. M. (1979). Martingales and arbitrage in multiperiod securities markets. Journal of Economic Theory, 20(3), 381-408.
نام‌های دیگر	Own Credit Adjustment, OCA	Risk-Neutral Measure, Q-Measure
مرتبط	3	4
خلاصه	Debit 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.