Vivel‐Búa, Milagros; Otero‐González, Luis; … - In: Academia Revista Latinoamericana de Administración 26 (2013) 2, pp. 258-289
Purpose Using hedging theories, we analyse the variables that determine the decision to hedge with foreign currency … determinants are scale economies and the use of derivatives. On the one hand, we found that this hedging is positively related to … the variables in relation to operational hedging. Therefore, as a future line of research, we propose gathering of data on …