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AuthorMohammadi, Abdolvahid
AuthorMardini, Ghassan H.
Available date2021-09-05T05:40:17Z
Publication Date2016
Publication NameAfro-Asian Journal of Finance and Accounting
ResourceScopus
ISSN17516447
URIhttp://dx.doi.org/10.1504/AAJFA.2016.077335
URIhttp://hdl.handle.net/10576/22711
AbstractThe aim of this study is to investigate the determinants of International Financial Reporting Standard (IFRS) 7 disclosures on Qatari listed banks. An un-weighted disclosure index and multiple regression analysis were employed to conduct this study; a sample from 2007 (the first year of IFRS 7's implementation) to 2012. The banks' characteristics employed are bank size, the existence of a risk management committee (RMC), net assets value (NAV), the cost to income (CTI) ratio, earnings per share (EPS) and the price earnings (PE) ratio. The level of financial instruments (FIs) disclosure was 52% in 2007 and by the end of 2012 it had reached 71%. Moreover, the study found that the FIs disclosure is significantly and positively associated with a bank's size and the presence of an RMC. This study contributes to our knowledge in a number of ways: for example, it indicates how IFRS 7's implementation has impacted on banks' financial instruments disclosures. Copyright 2016 Inderscience Enterprises Ltd.
Languageen
PublisherInderscience Publishers
SubjectFinancial instruments disclosure
IAS 30
IAS 32
IAS 39
IFRS 7
Qatari banks
TitleFinancial instruments disclosure: The case of Qatari listed banks
TypeArticle
Pagination160-182
Issue Number2
Volume Number6
dc.accessType Abstract Only


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