مدیریت ریسک ارز: یک مورد در صنعت معدن
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|79830||2003||29 صفحه PDF||سفارش دهید||محاسبه نشده|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : The British Accounting Review, Volume 35, Issue 1, March 2003, Pages 35–63
Using a case study approach, this paper reviews the corporate exchange risk management practices of a single large UK multinational company. The research results shed new light on the management of economic exchange rate risk and also have implications for the effects of movements in exchange rates in the context of the translation process. More generally, these results indicate that, instances in which corporate practices deviate from normative prescriptions do not necessarily imply sub-optimal behaviour, although some companies may benefit from the re-consideration of their exchange risk management policies. Finally, they highlight new areas of research and also emphasise the role of qualitative research in accounting and finance.