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Disclosure Behavior of European Firms around the Adoption of IFRS

紀錄類型:	書目-語言資料,印刷品 : Monograph/item
正題名/作者:	Disclosure Behavior of European Firms around the Adoption of IFRS/ by Michael H. R. Erkens.
作者:	Erkens, Michael H. R.
面頁冊數:	XV, 166 p. 5 illus.online resource. :
Contained By:	Springer Nature eBook
標題:	Accounting. -
電子資源:	https://doi.org/10.1007/978-3-658-13441-9
ISBN:	9783658134419

Disclosure Behavior of European Firms around the Adoption of IFRS
Erkens, Michael H. R.

Disclosure Behavior of European Firms around the Adoption of IFRS[electronic resource] /by Michael H. R. Erkens. - 1st ed. 2016. - XV, 166 p. 5 illus.online resource.

Importance of Language for Financial Statements Users -- Enforcement and the Demand for Accounting Information -- Disclosure Incentives, Cultural Values, and Institutions.

Michael Erkens analyzes the determinants and consequences of information disclosure. He presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries’ institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices. In another study, the author analyzes the economic consequences associated with the publication of an annual report in English by European firms from non-English speaking countries. He finds that the release of English annual reports attracts more analysts and foreign investors to the firm, and decreases information asymmetries between insiders and outsiders of the firm. Contents Importance of Language for Financial Statements Users Enforcement and the Demand for Accounting Information Disclosure Incentives, Cultural Values, and Institutions < Target Groups Researchers and students in the fields of business economics, accounting, and finance Accountants The Author Dr. Michael H. R. Erkens received his Ph.D. from the University of Trier in 2012. He was a visiting research scholar at the University of Chicago’s Booth School of Business and at HEC Paris, where he also was a Professor. He is now with the ERASMUS School of Economics at ERASMUS University Rotterdam (The Netherlands). .

ISBN: 9783658134419

Standard No.: 10.1007/978-3-658-13441-9doiSubjects--Topical Terms:

561166
Accounting.

LC Class. No.: HF5601-5688

Dewey Class. No.: 657

Disclosure Behavior of European Firms around the Adoption of IFRS
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