Dunne, Theresa; Fox, Alison; Helliar, Christine - In: International Journal of Accounting, Auditing and … 4 (2007) 3, pp. 231-247
This paper provides a description of an empirical investigation into the disclosure of information concerning the use of derivatives and other financial instruments in corporate annual reports of UK firms following the introduction of Financial Reporting Standard 13 (FRS 13) 'Derivatives and...
