The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well-developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...

The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well‐developed financial markets. This paper examines the impact of Financial Reporting Standard 13:...

Purpose – The purpose of this paper is to examine the opinions of national stakeholders on the costs and benefits of International Financial Reporting Standards (IFRS) implementation and to determine whether countries with disparate social, economical and political backgrounds have different...

Purpose – This study aims to examine the extent to which UK directors failed to report their share trading in the timeframe required by extant regulations in the run-up to the changes in insider trading law contained in the Financial Services and Markets Act. Design/methodology/approach –...