The Management of Currency Risk: Case Studies of US and UK Multinationals

Autor: Paul Collier, Jeff Coates, S.G. Longden, E. W. Davis
Rok vydání: 1990
Předmět:
Zdroj: Accounting and Business Research. 20:206-210
ISSN: 2159-4260
0001-4788
DOI: 10.1080/00014788.1990.9728878
Popis: This paper presents a case study analysis of currency risk management practice in large British and American multinational companies undertaken to extend findings obtained in a preliminary survey of 51 British multinational companies. The extension examines the behaviour of American as well as British companies, not just in terms of transaction risk but with reference to translation risk as well, and focuses upon the extent of risk neutrality. Case study analysis allows interviewers to evaluate differences in behaviour which may help to explain policies adopted.
Databáze: OpenAIRE