Disclosure Behavior of European Firms around the Adoption of IFRS

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 pr...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Autor principal: Erkens, Michael H. R. (Autor)
Autor Corporativo: SpringerLink (Online service)
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2016.
Edición:1st ed. 2016.
Temas:
Accounting.
International business enterprises.
Communication in organizations.
International Business.
Corporate Communication.
Acceso en línea:Texto Completo

MARC

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100 1 |a Erkens, Michael H. R.  |e author.  |4 aut  |4 http://id.loc.gov/vocabulary/relators/aut 
245 1 0 |a Disclosure Behavior of European Firms around the Adoption of IFRS  |h [electronic resource] /  |c by Michael H. R. Erkens. 
250 |a 1st ed. 2016. 
264 1 |a Wiesbaden :  |b Springer Fachmedien Wiesbaden :  |b Imprint: Springer Gabler,  |c 2016. 
300 |a XV, 166 p. 5 illus.  |b online resource. 
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505 0 |a Importance of Language for Financial Statements Users -- Enforcement and the Demand for Accounting Information -- Disclosure Incentives, Cultural Values, and Institutions. 
520 |a 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). . 
650 0 |a Accounting. 
650 0 |a International business enterprises. 
650 0 |a Communication in organizations. 
650 1 4 |a Accounting. 
650 2 4 |a International Business. 
650 2 4 |a Corporate Communication. 
710 2 |a SpringerLink (Online service) 
773 0 |t Springer Nature eBook 
776 0 8 |i Printed edition:  |z 9783658134402 
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856 4 0 |u https://doi.uam.elogim.com/10.1007/978-3-658-13441-9  |z Texto Completo 
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912 |a ZDB-2-SXBM 
950 |a Business and Management (SpringerNature-41169) 
950 |a Business and Management (R0) (SpringerNature-43719) 

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