Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation

Market Risk Reporting by the World’s Top Banks: Evidence on the Diversity of Reporting Practice and the Implications for International Accounting Harmonisation

La adopción de las normas internacionales de contabilidad y la convergencia global de la regulación contable, se exhibe frecuentemente como forma de reducir la diversidad en la elaboración de información financiera. Dado que este proceso parece inducido en gran medida por los intereses de las corpor...

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Bibliographic Details
Main Authors:	Christopher Humphrey, Kevin Dowd, Margaret Woods
Format:	Article
Language:	English
Published:	Universidad de Murcia 2008-12-01
Series:	Revista de Contabilidad: Spanish Accounting Review
Subjects:	International accounting standards accounting regulations market risk.
Online Access:	http://www.rc-sar.es/verPdf.php?articleId=183

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