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 expo...
Saved in:
| Main Authors: | , |
|---|---|
| Format: | Article |
| Published: |
Inderscience Publishers
2017
|
| Subjects: | |
| Online Access: | http://repo.uum.edu.my/22975/ http://doi.org/10.1504/IJAAPE.2017.10005539 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| Institution: | Universiti Utara Malaysia |
| id |
my.uum.repo.22975 |
|---|---|
| record_format |
eprints |
| spelling |
my.uum.repo.229752018-02-12T02:02:00Z http://repo.uum.edu.my/22975/ Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case Abdullah, Azrul Ku Ismail, Ku Nor Izah HF5601 Accounting 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 exposure and only 30% of those companies choose to apply hedge accounting.In addition, this study examines the relationship between company-specific characteristics and the choice to apply hedge accounting.The logistic regression results show that the decision to apply hedge accounting by Malaysian companies is positively influenced by company size and leverage. The implications of the findings are discussed and some conclusions are drawn. Inderscience Publishers 2017 Article PeerReviewed Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2017) Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case. International Journal of Accounting, Auditing and Performance Evaluation, 13 (3). pp. 280-292. ISSN 1740-8008 http://doi.org/10.1504/IJAAPE.2017.10005539 doi:10.1504/IJAAPE.2017.10005539 |
| institution |
Universiti Utara Malaysia |
| building |
UUM Library |
| collection |
Institutional Repository |
| continent |
Asia |
| country |
Malaysia |
| content_provider |
Universiti Utara Malaysia |
| content_source |
UUM Institutionali Repository |
| url_provider |
http://repo.uum.edu.my/ |
| topic |
HF5601 Accounting |
| spellingShingle |
HF5601 Accounting Abdullah, Azrul Ku Ismail, Ku Nor Izah Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| description |
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 exposure and only 30% of those companies choose to apply hedge accounting.In addition, this study examines the relationship between company-specific characteristics and the choice to apply hedge accounting.The logistic regression results show that the decision to apply hedge accounting by Malaysian companies is positively influenced by company size and leverage. The implications of the findings are discussed and some conclusions are drawn. |
| format |
Article |
| author |
Abdullah, Azrul Ku Ismail, Ku Nor Izah |
| author_facet |
Abdullah, Azrul Ku Ismail, Ku Nor Izah |
| author_sort |
Abdullah, Azrul |
| title |
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| title_short |
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| title_full |
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| title_fullStr |
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| title_full_unstemmed |
Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case |
| title_sort |
company-specific characteristics and the choice of hedge accounting for derivatives reporting: malaysian case |
| publisher |
Inderscience Publishers |
| publishDate |
2017 |
| url |
http://repo.uum.edu.my/22975/ http://doi.org/10.1504/IJAAPE.2017.10005539 |
| _version_ |
1644283660081299456 |