The Effects of Fair Value Reporting on Corporate Foreign Exchange Exposures
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DOI: 10.1016/j.ribaf.2016.07.037
Abstract: We analyze the effects of fair value reporting standards (FVR) SFAS 133 and IAS 39 on foreign exchange (FX) exposures of U.S. multinational firms. We observe reductions in FX exposures to developed market currencies that… read more here.
Keywords: fair value; foreign exchange; value reporting; effects fair ... See more keywords