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Keywords: Gearing ratio
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Journal Articles
Journal of Applied Accounting Research (2001) 6 (2): 30–54.
Published: 01 November 2001
... their translation exchange rate risk and if so what their reasons are for the specific practices. Results suggest that the gearing ratio, itself a measure of risk, is largely responsible for the management of the translation process. Further, some companies seek to manage their ‘profit and loss translation exchange...
