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Disclosure Behavior of European Firms around the Adoption of IFRS

Michael H. R. Erkens (Autor)

Buch | Softcover

XV, 166 Seiten

2016 | 1st ed. 2016
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-13440-2 (ISBN)

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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.

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). His main research field is financial accounting.

Importance of Language for Financial Statements Users.-Enforcement and the Demand for Accounting Information.- Disclosure Incentives,Cultural Values, and Institutions.

Erscheinungsdatum	03.05.2016
Zusatzinfo	XV, 166 p. 5 illus.
Verlagsort	Wiesbaden
Sprache	englisch
Maße	148 x 210 mm
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Marketing / Vertrieb
	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	accounting/auditing • business and management • Corporate Communication/Public Relations • Corporate Risk Management • Economic consequences • Enforcement • International business • Reporting Incentives • Visibility
ISBN-10	3-658-13440-2 / 3658134402
ISBN-13	978-3-658-13440-2 / 9783658134402
Zustand	Neuware