Asian Review of Accounting: Volume 13 Issue 1

Optimal asset allocation and risk management

David Camilleri, Mohammad Iqbal Tahir, Samuel Wang

The purpose of this study is to provide further evidence on the importance of international diversification, and to determine the optimal allocation of assets in a portfolio…

Asia Pacific banks' derivative and risk management disclosures

Hue Hwa Au Yong, Keryn Chalmers, Robert Faff

This study investigates Asia Pacific banks' annual report disclosures on derivatives using the Basel Committee and IOSCO joint recommendations as the derivative and risk…

Corporate financial disclosure practices in Asian and Middle Eastern countries

Saeed Askary, Beverley Jackling

This paper investigates the financial disclosure practices of corporate annual reports published in Asian countries including Bangladesh, Indonesian, Malaysia and the Middle East…

Life cycle costing: Incorporating some non‐traditional variables

David Woodward

Previous applications of the life cycle costing concept have approached the task as a mere extension of ‘conventional’ discounted cash flow. So while attempts have been made to…