Does hedge accounting reduce earnings volatility? Evidence from the implementation of MFRS no. 9 in Malaysia two export-oriented industries
The objective of this research is to explore how the use of derivatives can affect the earnings volatility of Malaysian companies. Besides, this research aims to analyse the tendency of Malaysian companies in employing hedge accounting. Most importantly, this research also aims to determine how the...
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| Format: | Dissertation (University of Nottingham only) |
| Language: | English |
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2020
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| Online Access: | https://eprints.nottingham.ac.uk/59021/ |