Table of contents
Risk relevance of fair value income measures under IAS 39 and IAS 40
Bashar S. Al‐Yaseen, Husam Aldeen Al‐KhadashThis paper seeks to examine the risk relevance of fair value income measures under IAS 39 and IAS 40.
Voluntary disclosure and risk in an emerging market
Omaima A.G. Hassan, Gianluigi Giorgioni, Peter Romilly, David M. PowerThis paper seeks to examine the association between corporate voluntary disclosure and systematic (market or beta) risk for a sample of Egyptian listed companies.
Privatisation and electricity sector reforms in Brazil: accounting perspective
Cláudio de Araújo Wanderley, John Cullen, Mathew TsamenyiThe paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and…
A story about IAS/IFRS implementation in Romania
Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu, Maria Mădălina GirbinaThis study aims to investigate in‐depth, and explain the issues related to, the implementation of IAS/IFRS in an emergent country that recently adhered to the European Union, i.e…
ISSN:
2042-1168Online date, start – end:
2011Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Dr Shahzad Uddin