Hypotheses development on voluntary disclosure of derivative financial instruments

Wardhani, Sonia. (1998). Hypotheses development on voluntary disclosure of derivative financial instruments Master's Thesis, School of Business, The University of Queensland.

       
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Author Wardhani, Sonia.
Thesis Title Hypotheses development on voluntary disclosure of derivative financial instruments
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1998
Thesis type Master's Thesis
Total pages 32
Language eng
Subjects 1502 Banking, Finance and Investment
Formatted abstract The aim of this study is to develop hypotheses on discretionary disclosure of derivative financial instruments. It looks at the period before the issuance of AAS 33/ AASB 1033 Presentation and Disclosure of Financial Instruments in December 1996, with particular reference to the Exposure Draft (ED) 65.

This study focuses on the possible factors which influence a firm in its decision to voluntarily disclose its use of derivative financial instruments. This study adopts the three-dimensional model developed by Ullmann as a means of developing the hypotheses.

Based on the hypotheses, it is expected that the level of voluntary disclosure will increase with the increased in: (1) the dispersion of the corporate ownership, (2) the pressure from its investors which have direct economic impact, (3) the level of economic growth and (4) the size of the firms.

 
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