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World class computing and information science research at Strathclyde...

The Strathprints institutional repository is a digital archive of University of Strathclyde's Open Access research outputs. Strathprints provides access to thousands of Open Access research papers by University of Strathclyde researchers, including by researchers from the Department of Computer & Information Sciences involved in mathematically structured programming, similarity and metric search, computer security, software systems, combinatronics and digital health.

The Department also includes the iSchool Research Group, which performs leading research into socio-technical phenomena and topics such as information retrieval and information seeking behaviour.

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Managing interest rate risk and foreign exchange : disclosure of objectives, policies and processes

Marshall, A.P. and Weetman, P. (2008) Managing interest rate risk and foreign exchange : disclosure of objectives, policies and processes. Institute of Chartered Accountants in England and Wales, Centre for Business Performance.

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Abstract

This project investigates the ways in which companies report their objectives, policies and processes for managing interest rate risk and foreign exchange risk. Our interest in the subject arises from the increasing complexity of regulation surrounding disclosure of information on risk management and from our previous research where we found that companies disclose approximately half of the information available to management. This Briefing finds a similar proportion of disclosure in the period 2004 to 2006. We conclude that this proportionate response probably reflects the impracticality of reporting all the detail that might fall within the scope of legislation or recommendations.