Investigations of capital market reactions to the IFRS introduction around the world:
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| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
2013
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | VI, 117 S. graph. Darst. |
Internformat
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Datensatz im Suchindex
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| adam_text | Titel: Investigations of capital market reactions to the IFRS introduction around the world
Autor: Zur Nieden, Nicolas Michael
Jahr: 2013
Index:
Index:........................................................................................................................................................I
Listoftables:......................................................................................................................................III
List of appendices............................................................................................................................IV
List of abbreviations........................................................................................................................V
1. Introduction.................................................................................................................................1
1.1 Considerationofthetopic..................................................................................................1
1.2 Reseach structure..................................................................................................................5
2. The impact of IFRS on market liquidity........................................................................10
2.1 Literature review and hypothesis development...................................................10
2.2 Data and empirical set-up..............;................................................................................14
2.3 Empirical results.................................................................................................................26
2.3.1 Results based on univariate analysis and the influence of the financial
crisis ....................................................................................................................................................26
2.3.2 Results based on regression analysis.........................................................................31
3. IFRS and the complexity hurdle.......................................................................................38
3.1 Literature review................................................................................................................38
3.2 Hypothesis development.................................................................................................41
3.3 Data selection.......................................................................................................................43
3.4 Research design...................................................................................................................51
3.5 Empirical results.................................................................................................................55
3.5.1 Results based on univariate analysis.........................................................................55
3.5.2 Results based on regression analysis.........................................................................58
4. IFRS introduction and the influence of accounting tradition on Continental
European, Anglo-Saxon, and Scandinavian countries.....................................................71
4.1 Literature review and hypothesis development...................................................71
4.2 Data selection.......................................................................................................................74
4.3 Research Design..................................................................................................................81
4.4 Empirical results.................................................................................................................85
5. Conclusion..................................................................................................................................95
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| author | Zur Nieden, Nicolas Michael |
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| bvnumber | BV040802457 |
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| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2024-07-10T00:34:12Z |
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| language | English |
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| spelling | Zur Nieden, Nicolas Michael Verfasser (DE-588)1030400350 aut Investigations of capital market reactions to the IFRS introduction around the world Nicolas Michael zur Nieden 2013 VI, 117 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Hohenheim, Univ., Diss., 2012 Entwicklung (DE-588)4113450-3 gnd rswk-swf Börsenkurs (DE-588)4375974-9 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (DE-588)4151278-9 Einführung gnd-content (DE-588)4113937-9 Hochschulschrift gnd-content International Financial Reporting Standards (DE-588)4699643-6 s Börsenkurs (DE-588)4375974-9 s Entwicklung (DE-588)4113450-3 s b DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025782536&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Zur Nieden, Nicolas Michael Investigations of capital market reactions to the IFRS introduction around the world Entwicklung (DE-588)4113450-3 gnd Börsenkurs (DE-588)4375974-9 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4113450-3 (DE-588)4375974-9 (DE-588)4699643-6 (DE-588)4151278-9 (DE-588)4113937-9 |
| title | Investigations of capital market reactions to the IFRS introduction around the world |
| title_auth | Investigations of capital market reactions to the IFRS introduction around the world |
| title_exact_search | Investigations of capital market reactions to the IFRS introduction around the world |
| title_full | Investigations of capital market reactions to the IFRS introduction around the world Nicolas Michael zur Nieden |
| title_fullStr | Investigations of capital market reactions to the IFRS introduction around the world Nicolas Michael zur Nieden |
| title_full_unstemmed | Investigations of capital market reactions to the IFRS introduction around the world Nicolas Michael zur Nieden |
| title_short | Investigations of capital market reactions to the IFRS introduction around the world |
| title_sort | investigations of capital market reactions to the ifrs introduction around the world |
| topic | Entwicklung (DE-588)4113450-3 gnd Börsenkurs (DE-588)4375974-9 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Entwicklung Börsenkurs International Financial Reporting Standards Einführung Hochschulschrift |
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