Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case
This study investigates the choice of applying hedge accounting among Malaysian listed companies in reporting their use of derivatives for hedging activities.Based on a sample of 300 Malaysian listed companies, we found that only 162 companies (54%) use derivatives to hedge their financial risk expo...
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| Main Authors: | , |
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| Format: | Article |
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Inderscience Publishers
2017
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/22975/ http://doi.org/10.1504/IJAAPE.2017.10005539 |
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