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Keywords: derivative
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Journal Articles
Asia Pacific banks' derivative and risk management disclosures
Available to Purchase
Journal:
Asian Review of Accounting
Asian Review of Accounting (2005) 13 (1): 15–44.
Published: 01 January 2005
...Hue Hwa Au Yong; Keryn Chalmers; Robert Faff 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...
