Macrae, V.

exposure dutch firms dutch derivative currency exchange-rate exchange-rate exposure management result derivatives usage exchange study difference index table usage risk management practices exchange rates sample netherland level trade-weighted exchange-rate index bodnar return market survey value response exchange-rate risk period coefficient questionnaire stock disclosure requirements accounting question firm size transaction industry report trade-weighted period t country finance economy percentage risk management effect exchange-rate changes approach practice concern derivatives transactions currency risk influence sheet disclosure section firm value firm-specific exchange rates shareholder comparison requirement bi-weekly sales ratio counter-party derivatives use activity change equation order hedgers reason cash flows volatility answer policy determinant firm-specific rating