This research aims to review comprehensive studies in an exploratory manner regarding
operating exposure or economic exposure as an influence of fluctuations in the forex rate or
foreign exchange rates on the present value of future cash flows in companies. The sample
consists of 100 documents published in the period 2013 to 2023 using the crossref database
with the keywords, forex rate, present value (PV), future value cash flow. This research
conducted a systematic literature review using a bibliometric approach. Publish or perish …