1 - 6 of 6 articles
Purpose – With reference to IAS/IFRS, the purpose of this paper is to examine the value relevance of the two amortised cost/fair value measurement methods applied to loans, and test whether loan fair values are an incremental explanatory factor for a bank's stock price, beyond that provided by...
Purpose – The purpose of this paper is to test two hypotheses: first, that the regulatory framework applicable to funds in Malta and the Malta Financial Services Authority's (MFSA's) approach to financial supervision, have been instrumental to the process which made Malta an attractive...
Purpose – Congress and the Securities and Exchange Commission (SEC) have mandated mutual fund disclosure regimes to help investors make better investment decisions to strike an optimal balance between the investors' interest in more timely and accurate portfolio holdings disclosure and the cost...
Purpose – The purpose of this paper is to examine the legislative process, in order to determine the likely effectiveness of financial reform efforts in the USA. Design/methodology/approach – Case study of the legislative process, particularly the less visible parts such as rule making, that...
Purpose – The purpose of this paper is to investigate the impact of corporate internationalization, governance structures, and legal protections on the foreign earnings response coefficient (FERC). The FERC is a measure of the value‐relevance of foreign earnings. Design/methodology/approach –...
Purpose – The purpose of this paper is to examine the probable structure of bilateral derivatives contracts following international regulatory reforms. Design/methodology/approach – The theoretical context of the paper is private and meta‐regulation, which the author applies to a case study and...
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