Accounting for derivatives: An evaluation of reporting practice by UK banks

European Accounting Review

Volumn 13, Issue 2, 2004, Pages 373-390

  Woods, Margaret ^a   Marginson, David E W ^b  

^a UNIVERSITY OF NOTTINGHAM   (United Kingdom)

^b UNIVERSITY OF MANCHESTER   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 51949084476     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818032000138215     Document Type: Article

References (25)

1. Accounting Standards Board (1993) Operating & Financial Review Statement London ASB
2. Accounting Standards Board (1996) Derivatives and other Financial Instruments Discussion Paper London ASB
3. Accounting Standards Board (1997) FRED 13 Derivatives and other Financial Instruments: Disclosures London ASB
4. Accounting Standards Board (1998) FRS 13 Derivatives and other Financial Instruments: Disclosures London ASB
5. Accounting Standards Board (1999) Statement of Principles for Financial Reporting London ASB
6. Accounting Standards Board (2002) FRED 30, Financial Instruments: Disclosure and Presentation and Recognition and Measurement London ASB
7. Andersen (2000) Spice up the Story–A Survey of Narrative Reporting in Annual Reports London Andersen
8. Atiase R., (1985) Pre-disclosure information, firm capitalisation and security price behaviour around earnings announcements Journal of Accounting Research 23 Spring pp. 21–36
9. Basle (1999a) Trading and Derivatives Disclosures of Banks and Securities Firms BIS, Basle Committee on Banking Supervision and Technical Committee of the International Organization of Securities Commissions
10. Basle (1999b) Recommendations for Public Disclosure and Derivatives Activities of Banks and Securities Firms Basle Committee on Banking Supervision and Technical Committee of the International Organization of Securities Commissions
11. Beattie V., McInnes B., Fearnley S., (2002) Narrative Reporting by Listed UK Companies: A Comparative Within-sector Topic Analysis Presented at the EAA Conference, Copenhagen, April
12. Botosan C. A., (1997) Disclosure level and the cost of equity capital Accounting Review 72 3 July pp. 323–349
13. Breton, G., and Taffler, R. J., (2001). Accounting information and stock analyst recommendation decisions: a content analysis approach. Accounting and Business Research, 31 (2): pp. 91–101
14. Core, J. E., (2001). A review of the empirical disclosure literature: discussion. Journal of Accounting and Economics, 31: pp. 441–456
15. Courtis, J. K., (1998). Annual report readability variability: tests of the obfuscation hypothesis. Accounting, Auditing and Accountability Journal, 11 (4): pp. 459–471
16. Dowd K., (2002) Measuring Market Risk Chichester John Wiley
17. Flesch R., (2003) How to Write Plain English http://www.mang.canterbury.ac.nz/courseinfo/AcademicWriting/Flesch.htm
18. Gibson R., (1999) Rethinking the quality of risk management disclosure practices Working Paper, Ecole des HEC BFSH Switzerland
19. Hodder L., Koonce L., McAnally M. L., (2001) SEC market risk disclosures: implications for judgement and decision making Accounting Horizons 15 1 March pp. 49–70
20. Hoppe R., (1998) VaR and the unreal world Risk II July pp. 45–50
21. Jorion P., (1997) Value at Risk Chicago Irwin
22. Kahl A., Belkaoui A., (1981) Bank annual report disclosure adequacy internationally Accounting and Business Research Summer pp. 189–196
23. PricewaterhouseCoopers (2002) Value Reporting Forecast 2002 Australia PricewaterhouseCoopers
24. Roulstone, D., (1999). Effect of SEC financial reporting release no. 48 on derivative and market risk disclosures. Accounting Horizons, 13 (4): pp. 343–363
25. Weber R. P., (1990) Basic Content Analysis London Sage