... Disclosure Intangible assets Stock markets Canada International Financial Reporting Standards Voluntary disclosure The value of a firm cannot be established without considering its intangible capital. However, the ability of financial reporting to properly account for intangibles is often...

... Board quality Agency costs Company performance Boards of directors Shareholders Canada The efficiency of boards of directors is a topic that has been of considerable interest by scholars over the past several decades. Williamson (2008) asserts that using contract theory, the main purpose...

... markets Hedging Interest rates Liquidity Canada Banking Canadian Money Market flourished in the early 1990s with the rapid increase in use of short‐term interest rate derivatives, such as Interest Rates Swaps[1] (IRS) and Forward Rate Agreements (FRA). Canadian Money Market futures trading...

..., and just as the central bank appointed a dedicated inflation fighter. These changes worked their way through the system to contribute to one of the worst recessions in Canadian history. One of the symbols of disparity during this era was the Stock Market “Crash” of 1987, which was felt in Canada, as well...