FRS 13 and corporate governance: a fund management perspective

Mallin, Christine, Dunne, Theresa, Helliar, Christine and Ow-Yong, Kean (2004) FRS 13 and corporate governance: a fund management perspective. Qualitative Research in Accounting & Management, 1 (2). pp. 17-42. ISSN 1176-6093

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Abstract

The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well-developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent introduction of FRS 13; and (ii) whether the introduction of FRS 13 has any implications for corporate governance. The results to date indicate that institutional investors may not be treated as a homogeneous group with respect to their expressed views of FRS 13.

Item Type:	Article
Faculty \ School:	Faculty of Social Sciences > Norwich Business School
Depositing User:	Elle Green
Date Deposited:	07 Sep 2012 11:08
Last Modified:	13 Oct 2025 21:30
URI:	https://ueaeprints.uea.ac.uk/id/eprint/39474
DOI:	10.1108/11766090410813346

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