Full IFRS and IFRS for SMEs adoption by private firms: empirical evidence on country level
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to internati...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Frankfurt am Main
PL Academic Research
[2015]
|
| Schriftenreihe: | Münsteraner Schriften zur internationalen Unternehmensrechnung
Band 12 |
| Schlagworte: | |
| Online-Zugang: | URL des Erstveröffentlichers |
| Zusammenfassung: | The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations |
| Beschreibung: | 1 Online-Ressource (XXIX, 331 Seiten) Illustrationen, Diagramme |
| ISBN: | 9783653055313 |
Internformat
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| 520 | |a The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations | ||
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| 650 | 4 | |a International business enterprises -- Accounting -- Standards | |
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Datensatz im Suchindex
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| author | Saucke, Maximilian 1985- |
| author_GND | (DE-588)1070047163 |
| author_facet | Saucke, Maximilian 1985- |
| author_role | aut |
| author_sort | Saucke, Maximilian 1985- |
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| building | Verbundindex |
| bvnumber | BV043620440 |
| classification_rvk | QP 820 QP 824 |
| collection | ebook ZDB-30-PQE ZDB-38-EBR ZDB-114-LAC |
| ctrlnum | (ZDB-30-PQE)EBC2048991 (ZDB-89-EBL)EBL2048991 (ZDB-38-EBR)ebr11054357 (OCoLC)912310757 (DE-599)BVBBV043620440 |
| dewey-full | 657.96 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.96 |
| dewey-search | 657.96 |
| dewey-sort | 3657.96 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| era | Geschichte 2002-2014 gnd |
| era_facet | Geschichte 2002-2014 |
| format | Thesis Electronic eBook |
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| genre_facet | Hochschulschrift |
| id | DE-604.BV043620440 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:30:56Z |
| institution | BVB |
| isbn | 9783653055313 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-029034499 |
| oclc_num | 912310757 |
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| owner_facet | DE-83 DE-11 |
| physical | 1 Online-Ressource (XXIX, 331 Seiten) Illustrationen, Diagramme |
| psigel | ebook ZDB-30-PQE ZDB-38-EBR ZDB-114-LAC |
| publishDate | 2015 |
| publishDateSearch | 2015 |
| publishDateSort | 2015 |
| publisher | PL Academic Research |
| record_format | marc |
| series | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| series2 | Münsteraner Schriften zur internationalen Unternehmensrechnung |
| 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 PL Academic Research [2015] © 2015 1 Online-Ressource (XXIX, 331 Seiten) Illustrationen, Diagramme txt rdacontent c rdamedia cr rdacarrier Münsteraner Schriften zur internationalen Unternehmensrechnung Band 12 Dissertation Universität Münster (Westf.) 2014 The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations Geschichte 2002-2014 gnd rswk-swf Multinationales Unternehmen Accounting -- Standards -- International cooperation International business enterprises -- Accounting -- Standards Small business -- Accounting -- Standards Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Klein- und Mittelbetrieb (DE-588)4031031-0 gnd rswk-swf International Financial Reporting Standards (DE-588)4699643-6 gnd rswk-swf (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 Druck-Ausgabe Saucke, Maximilian Full IFRS and IFRS for SMEs adoption by private firms 978-3-631-66298-4 Münsteraner Schriften zur internationalen Unternehmensrechnung Band 12 (DE-604)BV042988639 12 https://www.peterlang.com/search?f_0=identifier&level=parent&q_0=9783653058628 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Saucke, Maximilian 1985- Full IFRS and IFRS for SMEs adoption by private firms empirical evidence on country level Münsteraner Schriften zur internationalen Unternehmensrechnung Multinationales Unternehmen Accounting -- Standards -- International cooperation International business enterprises -- Accounting -- Standards Small business -- Accounting -- Standards Internationaler Vergleich (DE-588)4120509-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| subject_GND | (DE-588)4120509-1 (DE-588)4031031-0 (DE-588)4699643-6 (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 | Multinationales Unternehmen Accounting -- Standards -- International cooperation International business enterprises -- Accounting -- Standards Small business -- Accounting -- Standards Internationaler Vergleich (DE-588)4120509-1 gnd Klein- und Mittelbetrieb (DE-588)4031031-0 gnd International Financial Reporting Standards (DE-588)4699643-6 gnd |
| topic_facet | Multinationales Unternehmen Accounting -- Standards -- International cooperation International business enterprises -- Accounting -- Standards Small business -- Accounting -- Standards Internationaler Vergleich Klein- und Mittelbetrieb International Financial Reporting Standards Hochschulschrift |
| url | https://www.peterlang.com/search?f_0=identifier&level=parent&q_0=9783653058628 |
| volume_link | (DE-604)BV042988639 |
| work_keys_str_mv | AT sauckemaximilian fullifrsandifrsforsmesadoptionbyprivatefirmsempiricalevidenceoncountrylevel |