The aim of this study is to test whether financial risk disclosures required by IFRS 7 and
Pillar 3 are value relevant for investors to support them in their investment decisions. The …

Despite the positive effects of the adoption of International Financial Reporting Standards
(IFRS) noted in the literature, standard setters have issued reports suggesting that the …

Abstract Knowledge and technology today is rapidly developing, resulting in a very tight
competition in the business world. Firms that can stand should be able to survive by various …

The purpose of this paper is to contribute to the existing literature on corporate disclosure by
exploring the quality of information on financial risks contained in the annual reports of a …

This study investigates whether market analysts' forecasts are influenced by the presence of
derivative financial instruments in listed firms. From a sample of firms comprising 1173 …

ABSTRACT In 2010, Indonesian banks implemented International Financial Accounting
Standards (IFRS) for reporting information about financial instruments. The adoption is …

Cash flow hedge accounting is an accounting choice and may avoid reported losses due to
deferrals in other comprehensive income (OCI), promoting better earnings disclosure …

Risk Disclosure: A Systematic Literature Review and the Influence on Cost of Capital and Firm
Value Page 1 A Thesis submitted in Partial Fulfilment of the Requirements for the Award of the …

Determinants and Consequences of Voluntary Risk Disclosure on Social Networks and
Annual reports: Evidence from the UK A thesis Page 1 1 Determinants and Consequences of …

Companies throughout the world use different methods for reporting their financial
information to capital market investors and regulators. These different methods have caused …