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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level (Münsteraner Schriften zur Internationalen Unternehmensrechnung) - Hardcover
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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About the Author:
Maximilian Saucke studied Business Administration at the University of Bayreuth (Germany) and EDHEC Business School (France). He worked as a research assistant and lecturer for the Chair of International Accounting at the University of Münster (Germany).
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- PublisherPeter Lang Publishing
- Publication date2015
- ISBN 10 363166298X
- ISBN 13 9783631662984
- BindingHardcover
- Number of pages331
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Full IFRS and IFRS for SMEs Adoption by Private Firms
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Peter Lang Apr 2015
(2015)
ISBN 10: 363166298X
ISBN 13: 9783631662984
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Book Description Buch. Condition: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 362 pp. Englisch. Seller Inventory # 9783631662984
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Full IFRS and IFRS for SMEs Adoption by Private Firms : Empirical Evidence on Country Level
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Book Description Buch. Condition: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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. Seller Inventory # 9783631662984
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Full IFRS and IFRS for SMEs Adoption by Private Firms
Published by
Peter Lang Ltd. International Academic Publishers
(2015)
ISBN 10: 363166298X
ISBN 13: 9783631662984
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Hardcover
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Book Description Condition: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IF. Seller Inventory # 112294992
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