16 December 2007

Special issue: Risk and accounting

International Journal of Accounting, Auditing and Performance Evaluation 4(3) 2007
  • Disclosure patterns in derivatives reporting by UK firms: implications for corporate governance
  • The usefulness of derivative-related disclosure: evidence from major Australian banks
  • Risk reporting of Japanese companies and its association with corporate characteristics
  • Accounting for risky liabilities: evidence from UK pension plans
  • Using option theory and fundamentals to assess the default risk of listed firms

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