Hwa Au Yong, Hue; Chalmers, Keryn; Faff, Robert - In: Asian Review of Accounting 13 (2005) 1, pp. 15-44
IOSCO joint recommendations as the derivative and risk management disclosure benchmark. Based on our constructed disclosure … the extent to which accounting regulations for derivative instruments are operational. Hong Kong banks have the highest … level of disclosure relative to developing countries. The transparency of derivative activities by the banks is expected to …
