Essays on the economic consequences of mandatory IFRS reporting around the world

Author(s)

    • Brüggemann, Ulf

Bibliographic Information

Essays on the economic consequences of mandatory IFRS reporting around the world

Ulf Brüggemann

(Gabler research, . Quantitatives Controlling)

Gabler, 2011

1st ed

Available at  / 6 libraries

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Note

"Dissertation Universität zu Köln, 2011" -- T.p. verso

Description and Table of Contents

Description

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.

Table of Contents

  • 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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