附註:Includes bibliographical references.
Abstracts & keywords; The disclosure of information on market risk; Implications of non-financial performance measures in Finnish banks; Tax audit: Bangladesh panorama; An empirical investigation of context-dependent communications between auditors and bankers; Auditors', bankers' and insolvency practitioners' ''going-concern'' opinion logit model; Effectiveness of bank audit in Bangladesh.
摘要:In 1997, the US Securities and ExchangeCommission (SEC) issued new disclosurerules in an amendment to Regulation S-Xentitled ''Disclosure of accounting policiesfor derivative financial instruments andderivative commodity instruments anddisclosure of quantitative and qualitativeinformation about market risk inherent inderivative financial instruments, otherfinancial instruments, and derivativecommodity instruments'' (SEC, 1997).