The choice of foreign exchange hedging techniques: an international study

R. Faff; A.P. Marshall; T.A. Fetherston; J.A. Batten

The choice of foreign exchange hedging techniques: an international study

R. Faff, A.P. Marshall, T.A. Fetherston (Editor), J.A. Batten (Editor)

Accounting And Finance

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

The degree of utilisation of both internal and external hedging techniques depends on the type of exposure that is hedged. Furthermore, the characteristics of the firms appear to explain the choice of hedging technique but the use of certain hedging techniques appears to be associated with increases in the variability of some accounting measures.

Original language	English
Title of host publication	Financial risk and financial risk management
Place of Publication	London
Publisher	Elsevier Science
Pages	137-172
Number of pages	35
ISBN (Print)	0762308583
Publication status	Published - 2002

Keywords

hedging
foreign exchange
financial management
risk management
accounting
accountancy

Cite this

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title = "The choice of foreign exchange hedging techniques: an international study",

abstract = "The degree of utilisation of both internal and external hedging techniques depends on the type of exposure that is hedged. Furthermore, the characteristics of the firms appear to explain the choice of hedging technique but the use of certain hedging techniques appears to be associated with increases in the variability of some accounting measures.",

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N2 - The degree of utilisation of both internal and external hedging techniques depends on the type of exposure that is hedged. Furthermore, the characteristics of the firms appear to explain the choice of hedging technique but the use of certain hedging techniques appears to be associated with increases in the variability of some accounting measures.

AB - The degree of utilisation of both internal and external hedging techniques depends on the type of exposure that is hedged. Furthermore, the characteristics of the firms appear to explain the choice of hedging technique but the use of certain hedging techniques appears to be associated with increases in the variability of some accounting measures.

KW - hedging

KW - foreign exchange

KW - financial management

KW - risk management

KW - accounting

KW - accountancy

M3 - Chapter

SN - 0762308583

SP - 137

EP - 172

BT - Financial risk and financial risk management

PB - Elsevier Science

CY - London

ER -

The choice of foreign exchange hedging techniques: an international study

Abstract

Keywords

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Cite this