| 摘要 | 第1-6页 |
| English Abstract | 第6-7页 |
| Part 1 Introduction and Research Background | 第7-19页 |
| ·Background and purpose of the introduction of IFRS 7 | 第7-11页 |
| ·Major disclosure regulations updated by IFRS 7 | 第11-12页 |
| ·The differences between IFRS 7 and respective previous accounting standards,especially IAS 32 | 第12-14页 |
| ·Doubts on the practical effect of IFRS 7:Potential impact on risk disclosure,does IFRS 7 make an effective difference? | 第14-19页 |
| Part 2 Theoretical Basis of the Study | 第19-32页 |
| ·Brief review of academic papers | 第19-24页 |
| ·Theoretical structure of main disclosure factors to examine in the study | 第24-29页 |
| ·Institutional regulatory background of risk management in Banking & Financial Service sector | 第29-32页 |
| Part 3 Detailed Analysis of Disclosure Quality under IFRS 7,an Empirical Study on the Degree of Risk Disclosure Following New Requirements | 第32-57页 |
| ·Research scope and design | 第32-39页 |
| ·Antecedents determinants of disclosure quality under IFRS 7,proposal of research hypothesis | 第39-43页 |
| ·Test of hypothesis,antecedents for the IFRS 7 disclosure quality | 第43-51页 |
| ·IFRS 7 Disclosure quality and company performance consequences | 第51-55页 |
| ·Limitations of this research | 第55-57页 |
| Part 4 Conclusion:Summary and Implications of This Study | 第57-60页 |
| ·Summary of study results | 第57-58页 |
| ·Implications of this study | 第58-60页 |
| References | 第60-64页 |
| 后记 | 第64-65页 |
