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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...

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Main Authors:	Abdullah, Azrul, Ku Ismail, Ku Nor Izah
格式:	Article
出版:	Inderscience Publishers 2017
主題:	HF5601 Accounting
在線閱讀:	http://repo.uum.edu.my/22975/ http://doi.org/10.1504/IJAAPE.2017.10005539
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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
score	13.149126

Company-specific characteristics and the choice of hedge accounting for derivatives reporting: Malaysian case

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