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Accounting and Business Research Volume 45, 2015 - Issue 5: IASB Research Forum: Conceptual framework for financial reporting
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Original Articles

Derivatives disclosure in corporate annual reports: bank analysts' perceptions of usefulness

Anne BeanSchool of Accountancy, Queensland University of Technology, Brisbane, QLD, AustraliaCorrespondence[email protected]
&
Helen IrvineSchool of Accountancy, Queensland University of Technology, Brisbane, QLD, Australia
Pages 602-619 | Published online: 20 Aug 2015

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Read on this site (4)

Omiros Georgiou, Elisavet Mantzari & Julia Mundy. (2021) Problematising the decision-usefulness of fair values: empirical evidence from UK financial analysts. Accounting and Business Research 51:4, pages 307-346.
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Cristina Abad, Elisabetta Barone, Benita M. Gullkvist, Niclas Hellman, Ana Marques, Jan Marton, Stephani Mason, Ricardo Luiz Menezes Silva, Ana Morais, Soledad Moya Gutierrez, Alberto Quagli & Anna Vysotskaya. (2020) On the ‘Disclosure Initiative – Principles of Disclosure’: The EAA Financial Reporting Standards Committee’s View. Accounting in Europe 17:1, pages 1-32.
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Sylvain Durocher, Anne Fortin, Alessandra Allini & Claudia Zagaria. (2019) Users’ legitimacy perceptions about standard-setting processes. Accounting and Business Research 49:2, pages 206-243.
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Santhosh Abraham & Richard Slack. Understanding fund manager readership of annual report risk disclosure. Accounting Forum 0:0, pages 1-25.
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Articles from other publishers (11)

Kanellos Toudas, Paraskevi Boufounou & Maria-Georgia Parenaki. (2024) Creative accounting in times of turbulence: Empirical evidence in Greek SMEs governance. Journal of Governance and Regulation 13:2, pages 96-107.
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Imam Arafat, Suzanne Fifield & Theresa Dunne. (2023) The impact of directors' attributes on IFRS fair value disclosure: an institutional perspective. Journal of Applied Accounting Research.
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Ibtihal A. Abed, Nazimah Hussin, Mostafa A. Ali, Hossam Haddad, Maha Shehadeh & Elina F. Hasan. (2022) Creative Accounting Determinants and Financial Reporting Quality: Systematic Literature Review. Risks 10:4, pages 76.
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Saman Bandara & Michael Falta. (2021) The usefulness of IFRS-compliant reports: perceptions of Sri Lankan investors and lenders. Asian Review of Accounting 29:4, pages 525-557.
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Sylvain Durocher & Anne Fortin. (2021) Financial statement users’ institutional logic. Journal of Accounting and Public Policy 40:2, pages 106819.
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Alberto Tron & Federico Colantoni. (2021) The use of corporate derivatives: Effects on firm value in the Italian market. Corporate Ownership and Control 19:1, pages 55-68.
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Rodrigo Fernandes Malaquias & Pablo Zambra. (2019) Complexity in accounting for derivatives. Accounting Research Journal 33:1, pages 108-127.
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Kevin Huu Phat Thai & Jacqueline Birt. (2019) Do Risk Disclosures Relating to the Use of Financial Instruments Matter? Evidence from the Australian Metals and Mining Sector. The International Journal of Accounting 54:04, pages 1950017.
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Subhash Abhayawansa, Evangeline Elijido‐Ten & John Dumay. (2018) A practice theoretical analysis of the irrelevance of integrated reporting to mainstream sell‐side analysts. Accounting & Finance 59:3, pages 1615-1647.
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Neil Fargher, Baljit K. Sidhu, Ann Tarca & Warrick van Zyl. (2018) Accounting for financial instruments with characteristics of debt and equity: finding a way forward. Accounting & Finance 59:1, pages 7-58.
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Brian A. Rutherford. (2017) New Pragmatism and Accountants’ Truth. Philosophy of Management 16:2, pages 93-116.
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