... maintain the amount of its foreign currency receivables in a particular currency equal to the balance of the overdraft in that currency. Currency bank account is particularly useful when a company engaged in international trade has receivables in excess of payables in the same currency (Buckley, 1986...

...Joshua Abor Purpose This paper reports on the foreign exchange risk‐management practices among Ghanaian firms involved in international trade. The study focuses on how Ghanaian firms manage their foreign exchange risk and the problems involved in managing exchange rate exposure. It also seeks...