The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
37 hao zhun ze ti gao liao yin xing shi chang feng xian xin xi de jue ce you yong xing ma
Author(s): 
Pages: 25-28
Year: Issue:  6
Journal: Finance and Accounting Monthly

Keyword:  市场风险利率风险汇率风险;
Abstract: 本文以2005~2009年已上市商业银行市场风险披露状况为对象,研究了新准则37号的合理性和有效性。研究发现企业会计准则第37号提高了商业银行对市场风险的披露水平,为投资者提供了决策相关的信息。并且对市场风险采用多种方式定量披露的效果显著优于仅披露风险敞口数量信息或不披露的效果。因此本文认为37号准则的规定是恰当、合理、有效的。
Related Articles
No related articles found