{"id":{"repo_id":"cape-town","oai_identifier":"oai:open.uct.ac.za:11427/5619"},"canonical_url":"https://search.dev.ndltd.org/etd/cape-town/oai:open.uct.ac.za:11427/5619","repository":{"repo_id":"cape-town","name":"University of Cape Town","base_url":"https://open.uct.ac.za/oai/request"},"display":{"title":"An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks","abstract":"The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks.","abstract_html":"The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks.","abstract_has_math":false,"creators":["West, Craig"],"institution":"College of Accounting","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Everingham, Geoff"],"committee_chairs":[],"committee_members":[],"year":2000,"date_issued":"2000","date_published":"2000","updated_at":"2026-07-22T22:23:41Z","subjects":[],"languages":["eng"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/11427/5619","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Everingham, Geoff"]},{"key":"dc:creator","label":"Author","values":["West, Craig"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2014-07-31T12:12:57Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2014-07-31T12:12:57Z"]},{"key":"dc:date.issued","label":"Date","values":["2000"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["College of Accounting"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["University of Cape Town"]},{"key":"dc:type","label":"Dc Type","values":["Master Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["Masters"]},{"key":"dc:type.qualificationname","label":"Dc Type Qualificationname","values":["MCom"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["eng"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/11427/5619"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["Bibliography: leaves 114-115."]},{"key":"dc:description.abstract","label":"Abstract","values":["The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks."]},{"key":"dc:title","label":"Title","values":["An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks"]}]}],"canonical_facts":{"dc:contributor.advisor":["Everingham, Geoff"],"dc:creator":["West, Craig"],"dc:date.accessioned":["2014-07-31T12:12:57Z"],"dc:date.available":["2014-07-31T12:12:57Z"],"dc:date.issued":["2000"],"dc:description":["Bibliography: leaves 114-115."],"dc:description.abstract":["The proliferation of financial instruments in recent years has renewed the interest in financial risk disclosure and reporting. South Africa in particular has been exposed not only to the increased variety of derivative products, but has recently been re-entered to the world economy. This has created a need to review the standard of reporting by South African companies. Companies Within the financial services sector have been most impacted by these recent changes. As these companies deal in products that create and transfer risk, their financial risk reporting must be clear and detailed for the user to understand the various exposures to these risks."],"dc:identifier.uri":["http://hdl.handle.net/11427/5619"],"dc:language.iso":["eng"],"dc:publisher.department":["College of Accounting"],"dc:publisher.institution":["University of Cape Town"],"dc:title":["An investigation into the adequacy and usefulness of financial risk disclosures in listed South African banks"],"dc:type":["Master Thesis"],"dc:type.qualificationlevel":["Masters"],"dc:type.qualificationname":["MCom"]},"updated_at":"2026-07-22T22:23:41Z"}