远期汇率预测与套期会计的有效性

Tamer Aly El Nashar
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引用次数: 0

摘要

本文展示了远期合同谈判远期汇率的预测准确性如何成为帮助主体避免损失风险、少报或高估收入和财务状况的主要原因。我使用双指数平滑模型来预测美元对加元的远期汇率。当将模型运行到汇率的时间序列时,我发现预测是准确的。
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Predicting the Forward Exchange Rate and the Effectiveness of Hedging Accounting
This paper shows how prediction accuracy for forward exchange rate negotiated for a forward contract can be a major reason to help entities avoid the risk of loss and understating or overstating income and financial position. I used a double exponential smoothing model to predict the forward exchange rate for US dollar to Canadian dollar. I find prediction accuracy when running the model to the time series of the exchange rate.
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