FRS13 and corporate governance: a fund management perspective

Chris Mallin, Theresa Dunne, Christine Helliar, Kean Ow-Yong

    Research output: Contribution to journalArticle

    8 Citations (Scopus)

    Abstract

    The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well-developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent introduction of FRS 13; and (ii) whether the introduction of FRS 13 has any implications for corporate governance. The results to date indicate that institutional investors may not be treated as a homogeneous group with respect to their expressed views of FRS 13.
    Original languageEnglish
    Pages (from-to)17-42
    Number of pages26
    JournalQualitative Research in Accounting & Management
    Volume1
    Issue number2
    DOIs
    Publication statusPublished - 2004

    Keywords

    • Corporate governance
    • Financial reporting
    • Fund management

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