Full IFRS and IFRS for SMEs adoption by private firms: empirical evidence on country level
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main [u.a.]
PL Acad. Research
2015
|
| Schriftenreihe: | Münsteraner Schriften zur Internationalen Unternehmensrechnung
12 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Einführung/Vorwort Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XXIX, 331 S. graph. Darst. 210 mm x 148 mm, 600 g |
| ISBN: | 363166298X 9783631662984 |
Internformat
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Datensatz im Suchindex
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| adam_text |
Maximilian Saucke
Full IFRS and IFRS for SMEs
Adoption by Private Firms
Empirical Evidence on Country Level
PL ACADEMICRESEARCH
Contents summary IX
Contents summary
1 Foundation 1
1 1 Introduction 1
1 2 Scientific research strategy 9
1 3 Financial reporting of private firms 13
1 4 International accounting harmonization 34
15F ield of research 44
1 6 Prior research 53
2 Theory and hypotheses development 90
2 1 Theoretical foundation 90
2 2 Hypotheses development 96
3 Characteristics of Full IFRS and IFRS for SMEs adoption Ill
3 1 Research design Ill
3 2 Empirical results 123
3 3 Discussion 182
4 Determinants of Full IFRS and IFRS for SMEs adoption 197
4 1 Research design 197
4 2 Empirical results 206
4 3 Discussion 238
5 Conclusions 243
5 1 Main findings and implications 243
5 2 Limitations 248
5 3 Perspectives 249 |
| any_adam_object | 1 |
| author | Saucke, Maximilian 1985- |
| author_GND | (DE-588)1070047163 |
| author_facet | Saucke, Maximilian 1985- |
| author_role | aut |
| author_sort | Saucke, Maximilian 1985- |
| author_variant | m s ms |
| building | Verbundindex |
| bvnumber | BV042599674 |
| classification_rvk | QP 820 QP 824 |
| ctrlnum | (OCoLC)908641980 (DE-599)DNB1070094323 |
| dewey-full | 650 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 650 - Management and auxiliary services |
| dewey-raw | 650 |
| dewey-search | 650 |
| dewey-sort | 3650 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| era | Geschichte 2002-2014 gnd |
| era_facet | Geschichte 2002-2014 |
| format | Thesis Book |
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| language | English |
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| spelling | Saucke, Maximilian 1985- Verfasser (DE-588)1070047163 aut Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Maximilian Saucke Frankfurt am Main [u.a.] PL Acad. Research 2015 XXIX, 331 S. graph. Darst. 210 mm x 148 mm, 600 g txt rdacontent n rdamedia nc rdacarrier Münsteraner Schriften zur Internationalen Unternehmensrechnung 12 Zugl.: Münster (Westf.), Univ., Diss., 2014 Geschichte 2002-2014 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf KJB Komparative Rechnungslegungsforschung De jure Harmonisierung Determinanten der IFRS Anwendung (DE-588)4113937-9 Hochschulschrift gnd-content International Financial Reporting Standards (DE-588)4699643-6 s Klein- und Mittelbetrieb (DE-588)4031031-0 s Internationaler Vergleich (DE-588)4120509-1 s Geschichte 2002-2014 z DE-604 Erscheint auch als Online-Ausgabe 978-3-653-05531-3 Münsteraner Schriften zur Internationalen Unternehmensrechnung 12 (DE-604)BV035947159 12 X:MVB application/pdf http://www.peterlang.com/exportdatas/exportfiles/onix/toc/9783631662984_toc.pdf Inhaltsverzeichnis X:MVB application/pdf http://www.peterlang.com/exportdatas/exportfiles/onix/intro/9783631662984_leseprobe01.pdf Einführung/Vorwort X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=5213847&prov=M&dok_var=1&dok_ext=htm Inhaltstext HEBIS Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028032767&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Saucke, Maximilian 1985- Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Münsteraner Schriften zur Internationalen Unternehmensrechnung International Financial Reporting Standards (DE-588)4699643-6 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd |
| subject_GND | (DE-588)4699643-6 (DE-588)4120509-1 (DE-588)4031031-0 (DE-588)4113937-9 |
| title | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level |
| title_auth | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level |
| title_exact_search | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level |
| title_full | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Maximilian Saucke |
| title_fullStr | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Maximilian Saucke |
| title_full_unstemmed | Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Maximilian Saucke |
| title_short | Full IFRS and IFRS for SMEs adoption by private firms |
| title_sort | full ifrs and ifrs for smes adoption by private firms empirical evidence on country level |
| title_sub | empirical evidence on country level |
| topic | International Financial Reporting Standards (DE-588)4699643-6 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd |
| topic_facet | International Financial Reporting Standards Internationaler Vergleich Klein- und Mittelbetrieb Hochschulschrift |
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| volume_link | (DE-604)BV035947159 |
| work_keys_str_mv | AT sauckemaximilian fullifrsandifrsforsmesadoptionbyprivatefirmsempiricalevidenceoncountrylevel |
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