THE EFFECT OF DERIVATIVE FINANCIAL INSTRUMENTS ON BANK RISKS, RELEVANCE AND FAITHFUL REPRESENTATION: EVIDENCE FROM BANKS IN HUNGARY
In a continuously changing business environment accounting data have to provide useful information in order to achieve relevant and faithful representation in financial statements. Since global markets have changed radically, growing international trade means the horizons of investors and borrowers...
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| Format: | Article |
| Language: | deu |
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University of Oradea
2014-07-01
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| Series: | Annals of the University of Oradea: Economic Science |
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| Online Access: | http://anale.steconomiceuoradea.ro/volume/2014/n1/076.pdf |