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Derivatives disclosure in corporate annual reports bank analysts perceptions of usefulness

Derivatives disclosure in corporate annual reports bank analysts perceptions of usefulness

 Beana, Anne.
 Routledge, Taylor & Francis , 2015.
 London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : pages 602-619. Institute of Chartered Accountants in England and Wales. English ISSN: 00014788
AccountingBusinessDerivativesIFRS 7LendersUsersDisclosureRisk
Tác giả CN Beana, Anne.
Nhan đề Derivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness / Anne Beana & Helen Irvine.
Thông tin xuất bản London, Institute of Chartered Accountants in England and Wales] Abingdon, UK :Routledge, Taylor & Francis ,2015.
Mô tả vật lý pages 602-619.
Tùng thư Institute of Chartered Accountants in England and Wales.
Tóm tắt Responding to mixed evidence on the decision-usefulness of annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, this paper examines usefulness in a direct study of user perceptions. Interviews with analysts from Australia s four major banks reveal essential usefulness, limited by the disclosures failure to reflect companies actual use of derivatives throughout the period, and inability of users to understand companies off-balance sheet risk and risk management practices from information considered generic and boilerplate. The research complements and extends existing archival and survey research and provides new evidence suggesting low-cost ways for increasing usefulness. It supports the International Accounting Standards Board s disclosure recommendations in its recent Discussion Paper: A Review of the Conceptual Framework for Financial Reporting, but, at the same time, highlights that for these proposed measures to be successful in relation to IFRS 7, they may need to address other issues. The research increases knowledge of the informational requirements of lenders, an important class of financial information user, and supports calls from practice for companies to improve their disclosure of material economic risks.
Thuật ngữ chủ đề Accounting-Periodicals
Thuật ngữ chủ đề Business-Periodicals.
Thuật ngữ chủ đề Accounting-Research-Periodicals
Từ khóa tự do Derivatives
Từ khóa tự do IFRS 7
Từ khóa tự do Lenders
Từ khóa tự do Users
Từ khóa tự do Disclosure
Từ khóa tự do Risk
Tác giả(bs) CN Irvine, Helen.
Nguồn trích Accounting and Business Research.- Volume 45, N5, 2015.
MARC
Hiển thị đầy đủ trường & trường con
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245[1 0] |a Derivatives disclosure in corporate annual reports: bank analysts perceptions of usefulness / |c Anne Beana & Helen Irvine.
260[ ] |a London, Institute of Chartered Accountants in England and Wales] Abingdon, UK : |b Routledge, Taylor & Francis , |c 2015.
300[ ] |a pages 602-619.
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490[ ] |a Institute of Chartered Accountants in England and Wales.
520[ ] |a Responding to mixed evidence on the decision-usefulness of annual report disclosures for derivative financial instruments to capital market participants, and concerns identified by practice, this paper examines usefulness in a direct study of user perceptions. Interviews with analysts from Australia s four major banks reveal essential usefulness, limited by the disclosures failure to reflect companies actual use of derivatives throughout the period, and inability of users to understand companies off-balance sheet risk and risk management practices from information considered generic and boilerplate. The research complements and extends existing archival and survey research and provides new evidence suggesting low-cost ways for increasing usefulness. It supports the International Accounting Standards Board s disclosure recommendations in its recent Discussion Paper: A Review of the Conceptual Framework for Financial Reporting, but, at the same time, highlights that for these proposed measures to be successful in relation to IFRS 7, they may need to address other issues. The research increases knowledge of the informational requirements of lenders, an important class of financial information user, and supports calls from practice for companies to improve their disclosure of material economic risks.
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