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- W386565512 abstract "The aim of this study is to develop hypotheses on discretionary disclosure of derivative financial instruments. It looks at the period before the issuance of AAS 33/ AASB 1033 Presentation and Disclosure of Financial Instruments in December 1996, with particular reference to the Exposure Draft (ED) 65.This study focuses on the possible factors which influence a firm in its decision to voluntarily disclose its use of derivative financial instruments. This study adopts the three-dimensional model developed by Ullmann as a means of developing the hypotheses.Based on the hypotheses, it is expected that the level of voluntary disclosure will increase with the increased in: (1) the dispersion of the corporate ownership, (2) the pressure from its investors which have direct economic impact, (3) the level of economic growth and (4) the size of the firms." @default.
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- W386565512 date "1998-01-01" @default.
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- W386565512 title "Hypotheses development on voluntary disclosure of derivative financial instruments" @default.
- W386565512 hasPublicationYear "1998" @default.
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