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Author: | Teoh, H. Y. Er, M. |
Title: | Impact of floating exchange rates on company risk management practices and reported income: the Australian experience |
Journal: | International Journal of Accounting Education and Research
1989 : VOL. 24:3, p. 221-236 |
Index terms: | FLOATING RATES AUSTRALIA RISK MANAGEMENT |
Language: | eng |
Abstract: | An examination of the impact of changing exchange rates on Australian firms engaged in international activities, the impact of the floating of the Australian dollar on foreign exchange risk management practices, related to foreign exchange risk exposure, accounting standard setters and the formulation of strategy and policy decisions. Background. 3 types of exposure risks: translation /accounting/, transaction and economic exposure. Research hypothesis. Method. Impact of floating of the Australian dollar on exposure risk. Extent of resources channeled into risk management. Organizational structure of foreign exchange risk management. Objectives of exchange risk management. Methods of foreign exchange forecasting and hedging policy. |
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