Keywords: Disclosure
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Journal Articles
Balance Sheet (2002) 10 (4): 18–21.
Published: 01 December 2002
... of measures to manage risk. Broadly these can be categorised into: © MCB UP Limited 2002 Risk Financial reporting Disclosure accounting measures, such as contingencies, provisions, expected values, discounted cash flow valuations; non‐accounting performance measures, including...
Journal Articles
Balance Sheet (2002) 10 (3): 14–18.
Published: 01 September 2002
... that good corporate governance brings greater investment but there are important disciplines which ensure the strength of corporate governance and which must be firm but evolving to ensure success. © MCB UP Limited 2002 Corporate governance Audit Regulations Disclosure Directors Remuneration...
Journal Articles
Balance Sheet (2002) 10 (1): 47–50.
Published: 01 March 2002
... the disclosures. He argues from the findings that more market metrics would be welcomed in the form of published figures and should be backed up with guidance from the current process revising company law in the UK. © Authors 2002 Brands Balance sheets Disclosure Shareholders Company law...
Journal Articles
Balance Sheet (2001) 9 (4): 11–21.
Published: 01 December 2001
... is the first detailed response from the banking community. It argues for evolution of the rules rather than radical change. © Company 2001 Financial accounting Accounting standards Liquidity Risk management Disclosure Banking The British Bankers’ Association has for some time objected...
Journal Articles
Balance Sheet (2001) 9 (3): 28–33.
Published: 01 September 2001
... and conclude that the gap between improving risk management techniques and risk disclosures needs to be closed. © Company 2001 As Kieholz commented, “If we disclose more about risk, but competitors do not follow our lead, will investors be able to make any relative judgements, and as a consequence...

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