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MARKET RISK REPORTING BY THE WORLD’S TOP BANKS: EVIDENCE ON THE DIVERSITY OF REPORTING PRACTICE AND THE IMPLICATIONS FOR INTERNATIONAL ACCOUNTING HARMONISATION INFORMACIÓN SOBRE RIESGO DE MERCADO POR LOS MAYORES BANCOS MUNDIALES: EVIDENCIA SOBRE LA DIVERSIDAD EN LA ELABORACIÓN DE INFORMACIÓN FINANCIERA E IMPLICACIONES PARA LA ARMONIZACIÓN CONTABLE INTERNACIONAL MARGARET WOODS, Nottingham University Business School KEVIN DOWD, Nottingham University Business School CHRISTOPHER HUMPHREY, Manchester Business School ABSTRACT The increasing adoption of international accounting standards and global convergence of accounting regulations is frequently heralded as serving to reduce diversity in financial reporting practice. In a process said to be driven in large part by the interests of international business and global financial markets, one might expect the greatest degree of convergence to be found amongst the world’s largest multinational financial corporations. This paper challenges such claims and presumptions. Its content analysis of longitudinal data for the period 2000-2006 reveals substantial, on going diversity in
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