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  • Derivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness /
Tác giả CN Beana, Anne.
Nhan đề Derivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness /Anne Beana & Helen Irvine.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : Routledge, Taylor & Francis , 2015.
Mô tả vật lý pages 602-619.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt Responding to mixed evidence on the decision-usefulness of annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, this paper examines usefulness in a direct study of user perceptions. Interviews with analysts from Australia s four major banks reveal essential usefulness, limited by the disclosures failure to reflect companies actual use of derivatives throughout the period, and inability of users to understand companies off-balance sheet risk and risk management practices from information considered generic and boilerplate. The research complements and extends existing archival and survey research and provides new evidence suggesting low-cost ways for increasing usefulness. It supports the International Accounting Standards Board s disclosure recommendations in its recent Discussion Paper: A Review of the Conceptual Framework for Financial Reporting, but, at the same time, highlights that for these proposed measures to be successful in relation to IFRS 7, they may need to address other issues. The research increases knowledge of the informational requirements of lenders, an important class of financial information user, and supports calls from practice for companies to improve their disclosure of material economic risks.
Đề mục chủ đề Accounting--Periodicals
Đề mục chủ đề Business--Periodicals.
Đề mục chủ đề Accounting--Research--Periodicals
Thuật ngữ không kiểm soát Derivatives
Thuật ngữ không kiểm soát IFRS 7
Thuật ngữ không kiểm soát Lenders
Thuật ngữ không kiểm soát Users
Thuật ngữ không kiểm soát Disclosure
Thuật ngữ không kiểm soát Risk
Tác giả(bs) CN Irvine, Helen.
Nguồn trích Accounting and Business Research.- Volume 45, N5, 2015.
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1001 |aBeana, Anne.
24510|aDerivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness /|cAnne Beana & Helen Irvine.
260|aLondon, Institute of Chartered Accountants in England and Wales] Abingdon, UK :|bRoutledge, Taylor & Francis ,|c2015.
300|apages 602-619.
3620 |aVol. 45, N.5 (2015)
490|aInstitute of Chartered Accountants in England and Wales.
520|aResponding to mixed evidence on the decision-usefulness of annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, this paper examines usefulness in a direct study of user perceptions. Interviews with analysts from Australia s four major banks reveal essential usefulness, limited by the disclosures failure to reflect companies actual use of derivatives throughout the period, and inability of users to understand companies off-balance sheet risk and risk management practices from information considered generic and boilerplate. The research complements and extends existing archival and survey research and provides new evidence suggesting low-cost ways for increasing usefulness. It supports the International Accounting Standards Board s disclosure recommendations in its recent Discussion Paper: A Review of the Conceptual Framework for Financial Reporting, but, at the same time, highlights that for these proposed measures to be successful in relation to IFRS 7, they may need to address other issues. The research increases knowledge of the informational requirements of lenders, an important class of financial information user, and supports calls from practice for companies to improve their disclosure of material economic risks.
65000|aAccounting|vPeriodicals
65000|aBusiness|vPeriodicals.
65010|aAccounting|xResearch|vPeriodicals
6530 |aDerivatives
6530 |aIFRS 7
6530 |aLenders
6530 |aUsers
6530 |aDisclosure
6530 |aRisk
7001 |aIrvine, Helen.
773|tAccounting and Business Research.|gVolume 45, N5, 2015.
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