Does hedge accounting reduce earnings volatility? Evidence from the implementation of MFRS no. 9 in Malaysia two export-oriented industries

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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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Bibliographic Details
Main Author:	Soh, Siong Ching
Format:	Dissertation (University of Nottingham only)
Language:	English
Published:	2020
Subjects:	earnings volatility derivatives hedge accounting MFRS no. 9
Online Access:	https://eprints.nottingham.ac.uk/59021/

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