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- W3202377931 abstract "With the development of big data and information technology, the possibility of enhance the control of exchange rate risk in Chinese multinational corporations is increasing. A large of papers have already discussed exchange rate risk management, however the methodology used in accounting remain to be elucidated. This thesis focuses on China Hainan Rubber Industry Group Co. Ltd, analyzes problems of exchange rate management in its financial statements from 2015 to 2019, calculates the impact of exchange gains and losses with different accounting methods, and then discusses the policy implication. We set up a model to explain the details of exchange gains and loss, then subdivide (A) actual exchange gains and losses and (B) financial accounting exchange gains and losses to reflect the enterprise’s business status, and verify the feasibility of this model for practical use. Finally, we provide new policy implications, such as suggestions for accounting entries with classified exchange gains and losses, strengthen enterprise communication management by using IT, and pay attention to the development trend of CNY’s internationalization." @default.
- W3202377931 created "2021-10-11" @default.
- W3202377931 creator A5089103033 @default.
- W3202377931 date "2021-01-01" @default.
- W3202377931 modified "2023-10-18" @default.
- W3202377931 title "Exchange Rate Risk Management in Natural Rubber Industry: Implications for Multinational Corporations in China" @default.
- W3202377931 cites W2007262823 @default.
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- W3202377931 doi "https://doi.org/10.4236/jss.2021.99049" @default.
- W3202377931 hasPublicationYear "2021" @default.
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