Determinants of hedging: a review of theoretical studies

• Main Authors: Omar, Abdullah, Taufil Mohd, Kamarun Nisham, Ahmad, Norzalina
• Format: Article
• Language: English
• Published: 2017
• Subjects: HG Finance
• Online Access: http://repo.uum.edu.my/26253/1/JIFM%202%205%202017%2092%20101.pdf; http://repo.uum.edu.my/26253/; https://journal-of-insurance-and-financial-management.com/index.php/JIFM/article/view/75
• Institution: Universiti Utara Malaysia

Hedging instruments are deemed as value enhancing tool for both financial and non financial firms. The aim of this study is to highlight those theoretical studies which are written in context of hedging determinants. Theoretical studies argued that in a world with no taxes, no transaction costs, and...