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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 3, Number 2, Year 2015| EFFECTS OF MANDATORY IFRS ADOPTION ON FINANCIAL INSTRUMENT RISK DISCLOSURE: CASE STUDY FROM A DEVELOPING COUNTRY | 
Download | | Author(s): Ana-maria Zaiceanu, Ana Maria Hlaciuc | | DOI: 10.4316/EJAFB.2015.329 | | Abstract: By introducing IFRS 7, it is expected that the companies will offer to potential investors a better assessment of risks that the firms are exposed though including in its portfolio financial asset and liabilities (Armstrong, Barth, Jagolinzer, & Riedl, 2010). Starting from this point of view, in our paper, we analyse and assess the quality and the quantity of risk disclosure presented in the annual reports of the companies listed on Bucharest Stock Exchange. | | Keywords: Risk Disclosure, Financial Instrument, IFRS 7, Romania | References:
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