Currency risk management of non-financial public limited companies listed on WIG30 index

Alicja Mikołajewicz-Woźniak, Robert Siciński

Abstract


The objects of the study are selected aspects of currency risk management of nonfinancial public limited companies listed on WIG30 index. The estimation of net profit sensitivity to currencies exchange rates was used to determine importance of currency risk management for functioning of analyzed entities. The indication of the methods and tools used in currency risk management process became the basis for evaluation of taken actions. The determination of the relationship between hedging accounting and risk management results enabled the verification to what extent Polish companies exploit existing opportunities.


Keywords


currency risk management, derivatives, hedging, hedging accounting

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Print ISSN: 1643-8175 (2451-0947), Online ISSN: 2451-0955, DOI prefix: 10.19197, Principal Contact: tbr@wsb.torun.pl