Browsing Accounting & Information Systems by Subject "IFRS 7"

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    • Determinants of Basel III Risk Disclosures: The Case of Gulf Cooperation Council Public Banks 

      Saidi, Fethi ( Faculty of Business and Economics, University of Malaya , 2022 , Article)
      Manuscript Type: Research paper Research aims: The purpose of this paper is to investigate and examine the determinants of risk disclosure practices under Basel 3, Pillar 3 (revised 2016 version) requirements of the top ...

    • Financial instruments disclosure: The case of Qatari listed banks 

      Mohammadi, Abdolvahid; Mardini, Ghassan H. ( Inderscience Publishers , 2016 , Article)
      The 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 ...