Disclosure Behavior of European Firms around the Adoption of IFRS:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Wiesbaden
Springer Gabler
[2016]
|
| Schlagworte: | |
| Online-Zugang: | BTU01 FAB01 FAW01 FHA01 FHI01 FHM01 FHN01 FHR01 FKE01 FNU01 FRO01 FWS01 FWS02 HTW01 HWR01 TUBA1 UBG01 UBR01 UBT01 UBY01 UEI01 UER01 UPA01 Volltext Inhaltsverzeichnis Abstract |
| Beschreibung: | 1 Online-Ressource (XV, 166 Seiten) 5 Illustrationen |
| ISBN: | 9783658134419 |
| DOI: | 10.1007/978-3-658-13441-9 |
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Datensatz im Suchindex
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| adam_text | DISCLOSURE BEHAVIOR OF EUROPEAN FIRMS AROUND THE ADOPTION OF IFRS
/ ERKENS, MICHAEL H. R.
: 2016
TABLE OF CONTENTS / INHALTSVERZEICHNIS
IMPORTANCE OF LANGUAGE FOR FINANCIAL STATEMENTS USERS
ENFORCEMENT AND THE DEMAND FOR ACCOUNTING INFORMATION
DISCLOSURE INCENTIVES, CULTURAL VALUES, AND INSTITUTIONS
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
DISCLOSURE BEHAVIOR OF EUROPEAN FIRMS AROUND THE ADOPTION OF IFRS
/ ERKENS, MICHAEL H. R.
: 2016
ABSTRACT / INHALTSTEXT
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).
DIESES SCHRIFTSTUECK WURDE MASCHINELL ERZEUGT.
|
| any_adam_object | 1 |
| author | Erkens, Michael H. R. |
| author_facet | Erkens, Michael H. R. |
| author_role | aut |
| author_sort | Erkens, Michael H. R. |
| author_variant | m h r e mhr mhre |
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| dewey-full | 657 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657 |
| dewey-search | 657 |
| dewey-sort | 3657 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1007/978-3-658-13441-9 |
| format | Thesis Electronic eBook |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Europa (DE-588)4015701-5 gnd |
| geographic_facet | Europa |
| id | DE-604.BV043579403 |
| illustrated | Not Illustrated |
| indexdate | 2025-02-20T06:53:09Z |
| institution | BVB |
| isbn | 9783658134419 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028994075 |
| oclc_num | 951081002 |
| open_access_boolean | |
| owner | DE-83 DE-1046 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-523 DE-1049 DE-859 DE-473 DE-BY-UBG DE-29 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-2070s DE-573 DE-M347 DE-703 DE-739 DE-634 DE-355 DE-BY-UBR DE-706 |
| owner_facet | DE-83 DE-1046 DE-1043 DE-Aug4 DE-898 DE-BY-UBR DE-861 DE-523 DE-1049 DE-859 DE-473 DE-BY-UBG DE-29 DE-863 DE-BY-FWS DE-862 DE-BY-FWS DE-92 DE-824 DE-2070s DE-573 DE-M347 DE-703 DE-739 DE-634 DE-355 DE-BY-UBR DE-706 |
| physical | 1 Online-Ressource (XV, 166 Seiten) 5 Illustrationen |
| psigel | ZDB-2-BUM ZDB-2-BUM_2016 |
| publishDate | 2016 |
| publishDateSearch | 2016 |
| publishDateSort | 2016 |
| publisher | Springer Gabler |
| record_format | marc |
| spellingShingle | Erkens, Michael H. R. Disclosure Behavior of European Firms around the Adoption of IFRS Business Accounting Bookkeeping Public relations International business enterprises Business and Management Accounting/Auditing International Business Corporate Communication/Public Relations Multinationales Unternehmen Wirtschaft Kommunikation (DE-588)4031883-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Geschäftsbericht (DE-588)4129201-7 gnd Unternehmen (DE-588)4061963-1 gnd |
| subject_GND | (DE-588)4031883-7 (DE-588)4699643-6 (DE-588)4129201-7 (DE-588)4061963-1 (DE-588)4015701-5 (DE-588)4113937-9 |
| title | Disclosure Behavior of European Firms around the Adoption of IFRS |
| title_alt | Disclosure Behaviour of European Firms around the Adoption of IFRS |
| title_auth | Disclosure Behavior of European Firms around the Adoption of IFRS |
| title_exact_search | Disclosure Behavior of European Firms around the Adoption of IFRS |
| title_full | Disclosure Behavior of European Firms around the Adoption of IFRS Michael H.R. Erkens ; with a foreword by Prof. Dr. Axel F.A. Adam-Müller |
| title_fullStr | Disclosure Behavior of European Firms around the Adoption of IFRS Michael H.R. Erkens ; with a foreword by Prof. Dr. Axel F.A. Adam-Müller |
| title_full_unstemmed | Disclosure Behavior of European Firms around the Adoption of IFRS Michael H.R. Erkens ; with a foreword by Prof. Dr. Axel F.A. Adam-Müller |
| title_short | Disclosure Behavior of European Firms around the Adoption of IFRS |
| title_sort | disclosure behavior of european firms around the adoption of ifrs |
| topic | Business Accounting Bookkeeping Public relations International business enterprises Business and Management Accounting/Auditing International Business Corporate Communication/Public Relations Multinationales Unternehmen Wirtschaft Kommunikation (DE-588)4031883-7 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd Geschäftsbericht (DE-588)4129201-7 gnd Unternehmen (DE-588)4061963-1 gnd |
| topic_facet | Business Accounting Bookkeeping Public relations International business enterprises Business and Management Accounting/Auditing International Business Corporate Communication/Public Relations Multinationales Unternehmen Wirtschaft Kommunikation International Financial Reporting Standards Geschäftsbericht Unternehmen Europa Hochschulschrift |
| url | https://doi.org/10.1007/978-3-658-13441-9 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028994075&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=028994075&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA |
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