The paper compiles the standards of disclosure of derivatives in U.S, U.K. and Singapore(IAS). It evaluates the de facto derivative disclosure practices in these countries. It also compares the derivative disclosures practices in Singapore before and after CFC recommendation
While the world has witnessed the growing use of derivative instruments and rapid expansion of deriv...
This article documents the use and disclosure of derivatives in the Australian extractives industry....
Risk disclosure has strategic importance for the efficiency of financial markets and overall financi...
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel...
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel...
In recent years, there has been an increasing public demand for firms, especially financial institut...
In recent years, there has been an increasing public demand for firms, especially financial institut...
The topic of this paper is derivative reporting in banking. The authors employ content analysis to c...
The Group of Thirty, the Bank for International Settlements (BIS), the Institute of International F...
Derivatives are commonly used by financial firms in order to protect themselves from unforeseen loss...
This paper examines the different factors that may influence the quantity of firms' disclosures abou...
This paper investigates the financial disclosure practices of corporate annual reports published in ...
This dissertation is the result of the research carried out to investigate the derivatives usage in ...
This project explores the importance of the use of derivatives in Singapore. Hence, our study aims t...
This study investigates the level of disclosure of financial instruments by Singapore companies. We ...
While the world has witnessed the growing use of derivative instruments and rapid expansion of deriv...
This article documents the use and disclosure of derivatives in the Australian extractives industry....
Risk disclosure has strategic importance for the efficiency of financial markets and overall financi...
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel...
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel...
In recent years, there has been an increasing public demand for firms, especially financial institut...
In recent years, there has been an increasing public demand for firms, especially financial institut...
The topic of this paper is derivative reporting in banking. The authors employ content analysis to c...
The Group of Thirty, the Bank for International Settlements (BIS), the Institute of International F...
Derivatives are commonly used by financial firms in order to protect themselves from unforeseen loss...
This paper examines the different factors that may influence the quantity of firms' disclosures abou...
This paper investigates the financial disclosure practices of corporate annual reports published in ...
This dissertation is the result of the research carried out to investigate the derivatives usage in ...
This project explores the importance of the use of derivatives in Singapore. Hence, our study aims t...
This study investigates the level of disclosure of financial instruments by Singapore companies. We ...
While the world has witnessed the growing use of derivative instruments and rapid expansion of deriv...
This article documents the use and disclosure of derivatives in the Australian extractives industry....
Risk disclosure has strategic importance for the efficiency of financial markets and overall financi...