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1、北京化工大学北方学院毕业设计（论文）————外文文献原稿及翻译北京化工大学北方学院NORTHCOLLEGEOFBEIJINGUNIVERSITYOFCHEMICALTECHNOLOGY（2013）届本科生毕业设计（论文）外文文献及翻译姓名：邓奡远专业：国际经济与贸易班级：国贸0906学号：090504150毕业设计（论文）题目：贵州轮胎进出口公司外汇风险管理指导教师：荣华英2013年5月21日北京化工大学北方学院毕业设计（论文）————外文文献原稿及翻译原稿IntroductionThetermforeignex
2、changeriskmanagementiscommonlyusedamongmultinationals.Nonetheless,thereisnouniformlyaccepteddefinitionofexchangerateriskmanagement.Severalauthors(e.g.Cook,1993;Baldoni,1998;RahardjoandDowling,1998;ChiuandFoerster,1997;Ankrom,1974)haveprovideddefinitionsoffore
3、ignexchangeriskmanagement.AmongthefirstauthorswhodefinedforeignexchangeorcurrencyriskwasAnkrom(1974).Heclassifiedforeignexchangeexposuresintotranslation,transactionandeconomicexposures.Translationexposureistheaccountant'srecordofprofitandlossintranslatingbala
4、ncesheetaccountsintothehomecurrency.Transactionexposureistheforeignexchangeexposureassociatedwithsalesortransactionsthathaveakeadybeenmade.Amultinationalisexposedtotransactionexposureifitsellsproductswherepaymentisgoingtobemadeatsomefuturedate.Lastly,economic
5、exposureisthecombinationoftranslationandtransactionexposures.Ankrom(1974)arguedthateconomicexposureisacomprehensivemeasureforthecompany'sforeignexchangeexposures.However,economicexposureisusuallyverycomplexasitinvolvesnotonlyknowncashfiowsbutalsounknownfuture
6、cashfiows(Glaum,1990;BelkandGlaum,1990).Motivatedbythefactthatforeigncurrencyriskbecomesmoreandmoreimportantinthelightoftheglobalisationandinternationalisation,thisstudywasconductedinordertogaininsightintothemanagementofforeigncurrencyriskbyJordanianfirms.Ina
7、ddition,itexaminedtheimpactoffirm-specificcharacteristicsandtheirrelationshipwiththemanagerialtechniquesusedtofacethatriskwithrespecttotwodimensions:transactionandeconomicexposures.Thespecificfactorsofafirm北京化工大学北方学院毕业设计（论文）————外文文献原稿及翻译includedsize,sector,le
8、galstructure,andinternationalinvolvement.TheresultsofthequestionnairegiveanideaaboutJordan’seconomicenvironmentintermsofcomprehension,exposure,andmanagementofforeigncurrencyrisk.Evidencef
