Research Project Title:
Examination of measurement bases for financial reports
Dr Kazem Falahati, Mr Patrick Devlin
Department & Subject Group:
Department of Law, Economics, Accountancy & Risk, Glasgow School for Business & Society
His research interest includes financial accounting and reporting issues, particularly in the field of accounting standard setters
His current research focuses on the financial reporting of financial contracts including loans, mortgages and derivatives e.g. credit default swaps (CDS) and Credit put options (CPO).
“Expected Versus Incurred Credit Loss Model, Relevance and Reliability” (Hajihashemi, M. and K. Falahati, 2013)