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Do risk disclosures relating to the use of financial instruments matter? Evidence from the australian metals and mining sector
Thai, Kevin Huu Phat; Birt, Jacqueline - In: The international journal of accounting : TIJA 54 (2019) 4, pp. 1950017-1-1950017-36
Persistent link: https://www.econbiz.de/10012173383
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Mandatory and voluntary disclosures of Serbian listed companies: Achieved level and some recommendation for improving their relevance
Denčić-Mihajlov, Ksenija; Spasić, Dejan - In: International Journal of Business and Economic Sciences … 9 (2016) 1, pp. 27-38
Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in …
Persistent link: https://www.econbiz.de/10011516745
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Mandatory and voluntary disclosures of Serbian listed companies : achieved level and some recommendation for improving their relevance
Denčić-Mihajlov, Ksenija; Spasić, Dejan - In: International journal of business and economic sciences … 9 (2016) 1, pp. 27-38
Belgrade Stock Exchange. The results help in determining the level of transparency of Serbian s listed companies and in …
Persistent link: https://www.econbiz.de/10011493752
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CSR disclosures and transparency among top Indian companies
Kumar, Sushil; Kidwai, Anab - In: International journal of Indian culture and business … 16 (2018) 1, pp. 57-70
Persistent link: https://www.econbiz.de/10011933368
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The Transparency of Derivative Disclosures by Australian Firms in the Extractive Industries
Hassan, Mohamat S.; Percy, Majella; Stewart, Jenny D. - 2006
This paper investigates the transparency of derivative disclosures of Australian firms in the extractive industries … transparency is an important component of the quality of financial reporting. We measure transparency based on a disclosure index … developed from AASB 1033 Presentation and Disclosure of Financial Instruments. We examine the relationship between transparency …
Persistent link: https://www.econbiz.de/10009438340
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The Transparency Of Executive Stock Option Disclosures In Australian Annual Reports
Nelson, Jodie E.; Percy, Majella - 2005
We investigate the transparency of executive stock option disclosures of Australian firms for the financial years … ending 2000 and 2002. Transparency is measured using an index based on the requirements of the accounting standards dealing … and disclosure transparency and the difference in transparency between the years 2000 and 2002. We find that the …
Persistent link: https://www.econbiz.de/10009483223
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Financial disclosure and the cost of equity capital : the empirical test of the largest listed companies of Kazakhstan
Baimukhamedova, Aizhan; Baimukhamedova, Gulzada; … - In: Journal of Asian finance, economics and business : JAFEB 4 (2017) 3, pp. 5-17
Persistent link: https://www.econbiz.de/10011917465
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Corporate tax havens and transparency
Bennedsen, Morten; Zeume, Stefan - In: The review of financial studies 31 (2018) 4, pp. 1221-1264
Persistent link: https://www.econbiz.de/10011925361
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Swap transactions as a financial tool, their recognition as international accounting standard 39 and display in financial statements
Kablan, Ali - In: International journal of finance & banking studies : JJFBS 2 (2013) 2, pp. 8-25
Persistent link: https://www.econbiz.de/10010531370
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Financial risk management and hedge accounting
Kablan, Ali - In: Managerial issues in finance and banking : a strategic …, (pp. 99-109). 2014
Persistent link: https://www.econbiz.de/10010208421