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FRS 13 and corporate governance: a fund management perspective

Chris Mallin (University of Birmingham)
Theresa Dunne (University of Dundee)
Christine Helliar (University of Dundee)
Kean Ow‐Yong (University of Birmingham)

Qualitative Research in Accounting & Management

ISSN: 1176-6093

Article publication date: 1 July 2004



The use of derivative instruments such as futures, options and swaps has become increasingly widespread in the last twenty years, particularly among large companies in economies with well‐developed financial markets. This paper examines the impact of Financial Reporting Standard 13: Derivatives and Other Financial Instruments – Disclosures (FRS 13 hereafter) on isues relating to corporate governance. In particular, the researchers employ an interview survey to investigate: (i) UK institutional investors’ general attitudes towards the recent introduction of FRS 13; and (ii) whether the introduction of FRS 13 has any implications for corporate governance. The results to date indicate that institutional investors may not be treated as a homogeneous group with respect to their expressed views of FRS 13.



Mallin, C., Dunne, T., Helliar, C. and Ow‐Yong, K. (2004), "FRS 13 and corporate governance: a fund management perspective", Qualitative Research in Accounting & Management, Vol. 1 No. 2, pp. 17-42.



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Copyright © 2004, Emerald Group Publishing Limited

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