Essays on the economic consequences of mandatory IFRS reporting around the world:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Gabler
2011
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Gabler Research
Quantitatives Controlling |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XIII, 151 S. |
| ISBN: | 9783834931696 3834931691 |
Internformat
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Datensatz im Suchindex
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| adam_text | IMAGE 1
TABLE OF CONTENTS
1 INTRODUCTION 1
2 INTENDED AND UNINTENDED CONSEQUENCES OF MANDATORY IFRS ADOPTION 5
2.1 INTRODUCTION 5
2.2 CONCEPTUAL UNDERPINNINGS 7
2.2.1 ECONOMIC CONSEQUENCES 7
2.2.2 INTENDED VERSUS UNINTENDED CONSEQUENCES OF MANDATORY IFRS ADOPTION
9
2.3 INTENDED CONSEQUENCES OF MANDATORY IFRS ADOPTION 11
2.3.1 THEORETICAL BACKGROUND 11
2.3.2 EMPIRICAL EVIDENCE 13
2.3.2.1 ACCOUNTING EFFECTS 13
2.3.2.2 CAPITAL MARKET EFFECTS 16
2.3.2.3 MACROECONOMIC EFFECTS 19
2.3.3 DISCUSSION 20
2.4 UNINTENDED CONSEQUENCES OF MANDATORY IFRS ADOPTION 22
2.4.1 INDIVIDUAL CONTRACTS 23
2.4.2 COLLECTIVE CONTRACTS 25
2.5 ECONOMIC CONSEQUENCES IN ANTICIPATION OF MANDATORY IFRS ADOPTION 31
2.5.1 EX-ANTE STOCK MARKET REACTIONS 31
2.5.2 AVOIDANCE STRATEGIES 32
2.5.3 LOBBYING ACTIVITIES 34
2.5.4 TIMING TRANSACTIONS 37
2.6 SUMMARY AND SUGGESTIONS FOR FUTURE RESEARCH 37
2.7 TABLES 43
2.7.1 SAMPLE SIZE COMPARISON 43
3 THE IMPACT OF MANDATORY IFRS ADOPTION ON CROSS-BORDER EQUITY
INVESTMENTS OF INDIVIDUAL INVESTORS 45
3.1 INTRODUCTION 45
3.2 THE OPEN MARKET 48
3.2.1 INSTITUTIONAL BACKGROUND 48
3.2.2 DATA AND DESCRIPTIVE STATISTICS 51
3.2.3 DETERMINANTS OF OPEN MARKET INCLUSION 54
XI
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1013650301
DIGITALISIERT DURCH
IMAGE 2
3.3 MANDATORY IFRS ADOPTION AND TRADING ACTIVITIES IN THE OPEN MARKET 55
3.3.1 PREDICTIONS 55
3.3.2 OPEN MARKET INCLUSION ANALYSIS 59
3.3.2.1 RESEARCH DESIGN 59
3.3.2.2 EMPIRICAL FINDINGS 60
3.3.3 OPEN MARKET TRADING VOLUME ANALYSIS 61
3.3.3.1 RESEARCH DESIGN 61
3.3.3.2 EMPIRICAL FINDINGS 62
3.3.4 CROSS-SECTIONAL ANALYSIS OF THE OPEN MARKET REACTION 64
3.3.4.1 RESEARCH DESIGN 64
3.3.4.2 EMPIRICAL FINDINGS 65
3.3.5 AUXILIARY ANALYSES 66
3.3.5.1 FRANKFURT FLOOR VERSUS XETRA 66
3.3.5.2 OTHER GERMAN EXCHANGES 66
3.4 CONCLUSIONS 67
3.5 TABLES 69
3.5.1 SAMPLE COMPOSITION BY COUNTRY AND YEAR 69
3.5.2 DESCRIPTIVE STATISTICS 71
3.5.3 INSTITUTIONAL CHARACTERISTICS OF IFRS AND NON-IFRS ADOPTION
COUNTRIES 72 3.5.4 DETERMINANTS OF OPEN MARKET INCLUSION 74
3.5.5 MANDATORY IFRS ADOPTION AND OPEN MARKET INCLUSION 75
3.5.6 MANDATORY IFRS ADOPTION AND OPEN MARKET TRADING ACTIVITY 76 3.5.7
CROSS-SECTIONAL ANALYSIS OF THE OPEN MARKET REACTION 78
3.6 APPENDICES 79
3.6.1 COMPARISON OF TRANSACTION COSTS: OPEN MARKET VERSUS HOME MARKETS
79
3.6.2 GOOGLE SEARCH RESULTS AND TRADING VOLUME 81
4 THE ECONOMIC CONSEQUENCES OF FAIR VALUE CLASSIFICATIONS UNDER IFRS 83
4.1 INTRODUCTION 83
4.2 INSTITUTIONAL BACKGROUND 88
4.2.1 EVENTS PRECEDING THE RECLASSIFICATION AMENDMENTS 88
4.2.2 THE RECLASSIFICATION AMENDMENTS 91
4.2.2.1 AMENDMENTS TO IAS 39: RECOGNITION AND MEASUREMENT 91 4.2.2.2
AMENDMENTS TO IFRS 7: DISCLOSURES 92
4.2.2.3 CONSEQUENCES FOR THE REGULATORY CAPITAL OF BANKS 93
XII
IMAGE 3
4.2.3 INITIAL REACTIONS TO THE AMENDMENT DECISION 94
4.3 HYPOTHESES DEVELOPMENT AND RELATED LITERATURE 96
4.3.1 SHORT-TERM BENEFITS OF THE RECLASSIFICATION CHOICE 96
4.3.2 LONG-TERM COSTS OF THE RECLASSIFICATION CHOICE 100
4.4 EMPIRICAL ANALYSIS 101
4.4.1 SAMPLE SELECTION AND DATA SOURCES 101
4.4.2 DESCRIPTIVE EVIDENCE 103
4.4.2.1 ACCOUNTING EFFECTS OF THE RECLASSIFICATION AMENDMENTS 103
4.4.2.2 FOOTNOTE DISCLOSURES OF RECLASSIFICATIONS 106
4.4.3 ECONOMIC AND POLITICAL DRIVERS OF THE RECLASSIFICATION CHOICE 107
4.4.3.1 RESEARCH DESIGN 107
4.4.3.2 EMPIRICAL FINDINGS 110
4.4.4 STOCK PRICE REACTIONS TO RECLASSIFICATION ANNOUNCEMENTS 112
4.4.4.1 RESEARCH DESIGN 112
4.4.4.2 EMPIRICAL FINDINGS 116
4.4.5 LONG-TERM EFFECTS OF RECLASSIFICATIONS ON INFORMATION ASYMMETRY
118
4.4.5.1 RESEARCH DESIGN 118
4.4.5.2 EMPIRICAL FINDINGS 119
4.5 CONCLUSIONS AND IMPLICATIONS 120
4.6 TABLES 122
4.6.1 RECLASSIFICATION DATA AND SELECTED VARIABLES 122
4.6.2 RECLASSIFICATION EFFECTS 123
4.6.3 DESCRIPTIVE STATISTICS 124
4.6.4 RECLASSIFICATION DISCLOSURES 125
4.6.5 DETERMINANTS OF RECLASSIFICATION CHOICE 126
4.6.6 STOCK MARKET REACTIONS TO REGULATORY EVENTS 127
4.6.7 STOCK MARKET REACTIONS TO RECLASSIFICATION ANNOUNCEMENTS 129 4.6.8
LONG-TERM EFFECTS OF RECLASSIFICATIONS ON INFORMATION ASYMMETRY 130
5 SUMMARY AND CONCLUSIONS 133
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* * * * * * * * . . . » * * * . * * » . * * * * * * * * * * . * * * * .
. . . . . * * ** 1 35
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| any_adam_object | 1 |
| author | Brüggemann, Ulf |
| author_facet | Brüggemann, Ulf |
| author_role | aut |
| author_sort | Brüggemann, Ulf |
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| building | Verbundindex |
| bvnumber | BV039539295 |
| classification_rvk | QP 820 |
| ctrlnum | (OCoLC)756284885 (DE-599)DNB1013650301 |
| dewey-full | 657.0218 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.0218 |
| dewey-search | 657.0218 |
| dewey-sort | 3657.0218 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Thesis Book |
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| spelling | Brüggemann, Ulf Verfasser aut Essays on the economic consequences of mandatory IFRS reporting around the world Ulf Brüggemann 1. ed. Wiesbaden Gabler 2011 XIII, 151 S. txt rdacontent n rdamedia nc rdacarrier Gabler Research Quantitatives Controlling Zugl.: Köln, Univ., Diss., 2011 Aktienanlage (DE-588)4125483-1 gnd rswk-swf Auslandsanlage (DE-588)4128578-5 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Bankbilanz (DE-588)4069130-5 gnd rswk-swf Privater Anleger (DE-588)4389910-9 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content (DE-588)4113937-9 Hochschulschrift gnd-content International Financial Reporting Standards (DE-588)4699643-6 s Privater Anleger (DE-588)4389910-9 s Aktienanlage (DE-588)4125483-1 s Auslandsanlage (DE-588)4128578-5 s DE-604 Bankbilanz (DE-588)4069130-5 s DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024391416&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Brüggemann, Ulf Essays on the economic consequences of mandatory IFRS reporting around the world Aktienanlage (DE-588)4125483-1 gnd Auslandsanlage (DE-588)4128578-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bankbilanz (DE-588)4069130-5 gnd Privater Anleger (DE-588)4389910-9 gnd |
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| title | Essays on the economic consequences of mandatory IFRS reporting around the world |
| title_auth | Essays on the economic consequences of mandatory IFRS reporting around the world |
| title_exact_search | Essays on the economic consequences of mandatory IFRS reporting around the world |
| title_full | Essays on the economic consequences of mandatory IFRS reporting around the world Ulf Brüggemann |
| title_fullStr | Essays on the economic consequences of mandatory IFRS reporting around the world Ulf Brüggemann |
| title_full_unstemmed | Essays on the economic consequences of mandatory IFRS reporting around the world Ulf Brüggemann |
| title_short | Essays on the economic consequences of mandatory IFRS reporting around the world |
| title_sort | essays on the economic consequences of mandatory ifrs reporting around the world |
| topic | Aktienanlage (DE-588)4125483-1 gnd Auslandsanlage (DE-588)4128578-5 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Bankbilanz (DE-588)4069130-5 gnd Privater Anleger (DE-588)4389910-9 gnd |
| topic_facet | Aktienanlage Auslandsanlage International Financial Reporting Standards Bankbilanz Privater Anleger Aufsatzsammlung Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024391416&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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