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