Analysis of the impact of geopolitical risks on Foreign Exchange Rate Fluctuations from an accounting perspective: a field study | ||
| مجلة البحوث المحاسبية | ||
| Volume 12, Issue 3, September 2025, Pages 156-184 PDF (762.98 K) | ||
| DOI: 10.21608/abj.2025.454096 | ||
| Author | ||
| Israa Mahmoud Mohamed Hamisa | ||
| Assistant lecturer of accounting ، Higher Institute of Management (HIM) at Al- Mahalla Al-Kubra،Egypt | ||
| Abstract | ||
| Purpose: This research seeks to perform a detailed accounting analysis of how geopolitical risks influence foreign exchange rates. Approach: This study uses a positive approach to create a conceptual framework for understanding and assessing geopolitical risks from an accounting perspective. This framework explores the sources of geopolitical risks, methods for evaluating them, and the main factors affecting geopolitical risk analysis. Furthermore, the research compares two standards: Egyptian Standard No. (13) and International Standard No. (21), both of which address fluctuations in foreign exchange rates and predict how geopolitical risks may influence these variations. Hypothesis Testing: Hypotheses are sophisticated through a comprehensive review of previous accounting literature and are tested with regression analysis to assess what the impact of geopolitical risks on fluctuations in foreign exchange rates. Findings: These findings indicate a significant impact of geopolitical risks on foreign exchange rates. This research is an extension to previous studies and enriches existing knowledge in this domain | ||
| Keywords | ||
| Geopolitical risk; foreign exchange rate | ||
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