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| Tekijä: | Naylor, M.J. Greenwood, R.C. |
| Otsikko: | The characteristics of foreign exchange hedging: A comparative analysis |
| Lehti: | Journal of Asia-Pacific Business
2008 : VOL. 9:2, p. 121-152 |
| Asiasana: | foreign exchange hedging international financial management risk management companies surveys |
| Kieli: | eng |
| Tiivistelmä: | This article explores firms' foreign exchange hedging practices comparing them to firm characteristics through comparison of New Zealand firms with other Asian, European and U.S. studies. There is found evidence of focus on accounting objectives rather than financial ones, and a possible small-country hedging style differing from that of German, U.K. and U.S. companies. In addition, it is also found that some firms claiming to hedge their exposure display no obvious method of doing that. |
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