The main aim of this article is to investigate the foreign exchange exposure in international transactions and how it affects profitability and the market value of firms. The present study analyses the transaction cost associated with these transactions which is part of a more extended research using a questionary sent to multinational companies included in the Forbes 500. Results are consistent with other studies supporting the hypothesis that foreign exposure is a main problem in international business and it must be treated in a unique way by IAS.

Augustine C. Arize Et Al (2018). MNC Transactions Foreign Exchange Exposure: An Application, International Journal of Economics and Business Administration Volume VI Issue 1, 54-60