Hwa Au Yong, Hue; Chalmers, Keryn; Faff, Robert - In: Asian Review of Accounting 13 (2005) 1, pp. 15-44
This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure index, the mean score is 35%, suggesting that many of the...