Information disclosure requirements are a relatively common feature of consumer protection regimes generally. In the … Marketing of Financial Services Directive will impose a similar disclosure regime wherever a contract is concluded at a distance …. But, despite the popularity of disclosure regimes with policy makers, the available evidence suggests that such regimes …

Purpose – The purpose of this paper is to investigate the market risk disclosure practices among Malaysian listed firms …. Specifically, it aims to examine the level of compliance with FRS132: Financial Instruments – Disclosure and Presentation for ….e. qualitative and quantitative) disclosure. Interest rate disclosure was the most mentioned category and the credit risk was the …

requirements in terms of the voluntary disclosure of operational risk and capital structure and adequacy matters. Design … capital structure and adequacy disclosures were assessed using a list of disclosure categories that were developed from the … Third Pillar disclosure requirements of the Basel II Accord. Findings – Stakeholder monitoring and corporation reputation …

Purpose – The timeliness of portfolio holdings information disclosure has been of interest among regulators, academics … balance between investors' interest in timely disclosure and the potential costs associated with revealing the strategies of … investment managers. The purpose of this paper is to investigate whether current rules regarding the delay in disclosure …

suggested that there is insufficient disclosure of risk information by banks and as a consequence Pillar 3 of Basel II lays out … companies to discuss risks and uncertainties within the annual report. This paper analyses these risk disclosure requirements … while also reviewing current bank disclosure practices within the context of this risk disclosure debate. The important …

Purpose – This study aims to examine the effect of the Securities and Exchange Commission's regulation fair disclosure …

/methodology/approach – Explain the objectives of the Bill. Findings – The current government position is a continuing preference for disclosure on a … voluntary basis by firms but Clause 866 of the Bill leaves room for alternative action, shared a voluntary disclosure regime …