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National Standard Company v. Commissioner: Will the Real Character of Foreign Currency Exchange Gains and Losses Connected with the Disposition of Foreign Debt Please Stand Up?

机译：国家标准公司诉专员：请问与外债处置相关的外币兑换盈亏的真实特征是否要站起来？

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Lyons John F.;
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年度 1985
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6. External Debt and Exchange Rate Overshooting: The Case of Selected East Asian Countries Abstract: The accumulations of foreign debts had indeed been at a rapid phase, particularly during the last few years leading to the outbreak of the 1997 financial crises in the four most severely effected economies, namely Indonesia, the Philippines, Thailand and Korea. Interestingly, during the same period, the rates of overshooting of these East Asian currencies have also been found to increase considerably. The objective of this paper is to evaluate whether the rapid accumulation of external debts, especially since 1994, has contributed to the overshooting of the East Asian countriesÂ’ currencies starting late 1997. [O] . Reza Siregar, Victor Pontines 100

机译：外债和汇率超调：选定的东亚国家案例摘要：外债的累积确实处于快速阶段，特别是在过去几年导致1997年金融危机爆发的最严重影响中经济，即印度尼西亚，菲律宾，泰国和韩国。有趣的是，在同一时期，这些东亚货币的超调率也发生了相当大的增长。本文的目的是评估外债的快速积累，特别是自1994年以来，是否导致东亚国家货币从1997年底开始超调。

National Standard Company v. Commissioner: Will the Real Character of Foreign Currency Exchange Gains and Losses Connected with the Disposition of Foreign Debt Please Stand Up?

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