Mallin, Chris; Dunne, Theresa; Helliar, Christine; … - In: Qualitative Research in Accounting & Management 1 (2004) September, pp. 17-42
The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well-developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives...