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Titlebook: Disclosure Behavior of European Firms around the Adoption of IFRS; Michael H. R. Erkens Book 2016 Springer Fachmedien Wiesbaden 2016 Enfor

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發(fā)表于 2025-3-21 16:33:42 | 只看該作者 |倒序?yàn)g覽 |閱讀模式
書(shū)目名稱(chēng)Disclosure Behavior of European Firms around the Adoption of IFRS
編輯Michael H. R. Erkens
視頻videohttp://file.papertrans.cn/281/280913/280913.mp4
概述Publication in the field of economic sciences.Includes supplementary material:
圖書(shū)封面Titlebook: Disclosure Behavior of European Firms around the Adoption of IFRS;  Michael H. R. Erkens Book 2016 Springer Fachmedien Wiesbaden 2016 Enfor
描述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.
出版日期Book 2016
關(guān)鍵詞Enforcement; Economic Consequences; Reporting Incentives; Visibility; Corporate Risk Management
版次1
doihttps://doi.org/10.1007/978-3-658-13441-9
isbn_softcover978-3-658-13440-2
isbn_ebook978-3-658-13441-9
copyrightSpringer Fachmedien Wiesbaden 2016
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沙發(fā)
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板凳
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978-3-658-13440-2Springer Fachmedien Wiesbaden 2016
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發(fā)表于 2025-3-22 12:36:44 | 只看該作者
Michael H. R. ErkensPublication in the field of economic sciences.Includes supplementary material:
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發(fā)表于 2025-3-22 16:20:09 | 只看該作者
http://image.papertrans.cn/e/image/280913.jpg
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發(fā)表于 2025-3-22 17:41:50 | 只看該作者
Climate Wrongs and Human Rightse associated with firm visibility (see, e.g., Baker et al. 2002; Bushee and Miller 2012). Firms lacking these characteristics are often neglected by investors and intermediaries. Prior research (Bushee and Miller 2012) also suggests that voluntary disclosure can improve analyst and investor following, and ultimately reduce the cost of capital.
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發(fā)表于 2025-3-22 23:25:59 | 只看該作者
Contributions to Political Science the observed levels of disclosure, the determinants of disclosure, as well as the consequences of disclosure remain still unanswered. This thesis addresses each of these questions in a specific research setting and tries to shed light on European firms’ disclosure practices around the adoption of IFRS.
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發(fā)表于 2025-3-23 05:04:24 | 只看該作者
https://doi.org/10.1007/978-3-030-27965-3Disclosure practices differ widely not only across countries, but also within a country and between industries. There is an intense debate on how best to achieve transparency and international comparability of financial statements. The dominant approach is to harmonize accounting standards across countries.
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發(fā)表于 2025-3-23 07:33:15 | 只看該作者
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