Essays on the economic consequences of mandatory IFRS reporting around the world
著者
書誌事項
Essays on the economic consequences of mandatory IFRS reporting around the world
（Gabler research, . Quantitatives Controlling）
Gabler, 2011
1st ed
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注記
"Dissertation Universität zu Köln, 2011" -- T.p. verso
内容説明・目次
内容説明
Ulf Bruggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.
目次
- Intended and Unintended Consequences of Mandatory IFRS Adoption
- Mandatory IFRS Adoption and Cross-border Investments by Individual Investors
- Economic Consequences Fair Value Reclassifications under IFRS
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