Dunne, Theresa; Helliar, Christine; Power, David - In: International Journal of Accounting and Finance 2 (2010) 3/4, pp. 237-253
This paper examines the different factors that may influence the quantity of firms' disclosures about derivatives usage. The analysis focuses on the disclosures that were mandated by Financial Reporting Standard (FRS) 13 and examines these for a sample of UK firms' corporate reports. The study...