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 exp...
| Published in: | International Journal of Accounting, Auditing and Performance Evaluation |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Inderscience Publishers
2017
|
| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85025073290&doi=10.1504%2fIJAAPE.2017.085183&partnerID=40&md5=085229e03f476f309a099b43e75710ee |