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Papers by Abdullah Bin Omar

Research paper thumbnail of Determinants of Hedging: A Review of Theoretical Studies

Journal of Insurance and Financial Management, 2017

Hedging instruments are deemed as value enhancing tool for both financial and nonfinancial firms.... more Hedging instruments are deemed as value enhancing tool for both financial and nonfinancial firms. The aim of this study is to highlight those theoretical studies which are written in context of hedging determinants. Theoretical studies argued that in a world with no taxes, no transaction costs, and with fixed investment policies, hedging with derivatives is irrelevant to firm value. However, some studies suggests that derivative instruments can increase firm value when the premises of a perfect market have been relaxed, since they can eliminate corporate tax liabilities, financial distress costs, dependence on costly external financing, and agency costs.

Research paper thumbnail of Exposure to Foreign Exchange Rate Risk: A Review of Empirical Evidences

Journal of Insurance and Financial Management, 2017

Exposure to foreign exchange rate risk has become an increasingly important issue to investors an... more Exposure to foreign exchange rate risk has become an increasingly important issue to investors and financial managers identical with the globalization of markets, and particularly in the wake of the events that occurred in the Asian financial markets. The impact of foreign exchange rate exposure on the value of the firm has been the subject of empirical literature for several decades. In recent times some empirical literature has also emerged. This study reviews the studies that investigate the exposure to currency risk of different economies. Both developing and developed economies has been subject to this study. It is concluded that most of the emerging and developing economies are exposed to higher level of foreign currency exposure. This is due to high level of openness and large amount of import and exports. In contrast, almost all closed and developed economies exhibits low level of exposure due to low amount of import and exports.

Research paper thumbnail of Determinants of Hedging: A Review of Theoretical Studies

Journal of Insurance and Financial Management, 2017

Hedging instruments are deemed as value enhancing tool for both financial and nonfinancial firms.... more Hedging instruments are deemed as value enhancing tool for both financial and nonfinancial firms. The aim of this study is to highlight those theoretical studies which are written in context of hedging determinants. Theoretical studies argued that in a world with no taxes, no transaction costs, and with fixed investment policies, hedging with derivatives is irrelevant to firm value. However, some studies suggests that derivative instruments can increase firm value when the premises of a perfect market have been relaxed, since they can eliminate corporate tax liabilities, financial distress costs, dependence on costly external financing, and agency costs.

Research paper thumbnail of Exposure to Foreign Exchange Rate Risk: A Review of Empirical Evidences

Journal of Insurance and Financial Management, 2017

Exposure to foreign exchange rate risk has become an increasingly important issue to investors an... more Exposure to foreign exchange rate risk has become an increasingly important issue to investors and financial managers identical with the globalization of markets, and particularly in the wake of the events that occurred in the Asian financial markets. The impact of foreign exchange rate exposure on the value of the firm has been the subject of empirical literature for several decades. In recent times some empirical literature has also emerged. This study reviews the studies that investigate the exposure to currency risk of different economies. Both developing and developed economies has been subject to this study. It is concluded that most of the emerging and developing economies are exposed to higher level of foreign currency exposure. This is due to high level of openness and large amount of import and exports. In contrast, almost all closed and developed economies exhibits low level of exposure due to low amount of import and exports.

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