PolyU Library
Journal Call no.HG1302.Q37
Article TitleFinancial disclosure by authorised institutions / Banking Policy Department.
Is Part OfQuarterly bulletin / Hong Kong Monetary Authority ; no.4, Aug 1995, p.7-10.
AbstractTransparency in financial reporting of authorised institutions in Hong Kong has been substantially improved with effect from institutions' 1994 accounts. This article reports on the experience of the 1994 disclosure recommendations in terms of compliance with the Best Practice Guide issued by the Monetary Authority and market reactions to the increased disclosure, and also gives an insight into the 1995 disclosure packages, Phase II of which has recently been released to the industry.