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The Progression from Voluntary to Mandatory Derivative Instrument Disclosures – Look Who's Talking

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  • Keryn Chalmers

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  • Keryn Chalmers, 2001. "The Progression from Voluntary to Mandatory Derivative Instrument Disclosures – Look Who's Talking," Australian Accounting Review, CPA Australia, vol. 11(23), pages 34-44, March.
    • Handle: RePEc:bla:ausact:v:11:y:2001:i:23:p:34-44
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    File URL: http://hdl.handle.net/10.1111/j.1835-2561.2001.tb00178.x
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    References listed on IDEAS

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    1. Phil Hancock, 1994. "Accounting For Financial Instruments: An Overview," Australian Accounting Review, CPA Australia, vol. 4(8), pages 3-12, November.
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    Cited by:

    1. Patricia Teixeira Lopes & Lucia Lima Rodrigues, 2004. "Accounting practices for financial instruments. How far are Portuguese companies from IAS?," FEP Working Papers 150, Universidade do Porto, Faculdade de Economia do Porto.
    2. Bava Fabrizio & Gromis di Trana Melchiorre, 2016. "Disclosure on Related Party Transactions: Evidence from Italian Listed Companies," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 6(2), pages 119-150, July.
    3. Taylor, Grantley & Tower, Greg & Van Der Zahn, Mitch, 2011. "The influence of international taxation structures on corporate financial disclosure patterns," Accounting forum, Elsevier, vol. 35(1), pages 32-46.
    4. Chalmers, Keryn & Godfrey, Jayne M., 2004. "Reputation costs: the impetus for voluntary derivative financial instrument reporting," Accounting, Organizations and Society, Elsevier, vol. 29(2), pages 95-125, February.
    5. Adamu Garba Zango & Hasnah Kamardin & Rokiah Ishak, 2015. "Mandatory International Financial Reporting Standards 7 (IFRS 7) Disclosure by Listed Banks in Nigeria," Academic Journal of Interdisciplinary Studies, Richtmann Publishing Ltd, vol. 4, July.
    6. Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2007. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," FEP Working Papers 239, Universidade do Porto, Faculdade de Economia do Porto.
    7. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2008. "Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39," Research in Accounting Regulation, Elsevier, vol. 20(C), pages 273-275.
    8. Agnieszka Judkowiak, 2021. "Disclosure Practices of Information in the Field of Financial Instruments: Evidence from Polish Companies Listed in the Warsaw Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 1), pages 468-493.
    9. Bamber, Matthew & McMeeking, Kevin & Petrovic, Nikola, 2018. "Mandatory Financial Reporting Processes and Outcomes," The International Journal of Accounting, Elsevier, vol. 53(3), pages 227-245.
    10. Nguyen Thi Phuong Tuyen, 2023. "The Reality of Presentation and Disclosure of Information on Financial Instruments in Non – Financial Enterprises in Vietnam," Business and Economic Research, Macrothink Institute, vol. 13(4), pages 158-167, December.

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    2. Zoltan P. Matolcsy & John D. Petty, 2001. "Internal Reporting of Derivatives: Some Australian Evidence," Australian Accounting Review, CPA Australia, vol. 11(23), pages 26-33, March.

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