Disclosure behavior of European firms around the adoption of IFRS
著者
書誌事項
Disclosure behavior of European firms around the adoption of IFRS
（Research）
Springer Gabler, c2016
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注記
Originally presented as the author's thesis (doctoral)--Universität Trier, 2012
Bibliography: p. [155]-166
内容説明・目次
内容説明
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.
目次
Importance of Language for Financial Statements Users.-
Enforcement and the Demand for Accounting Information.- Disclosure Incentives,
Cultural Values, and Institutions.
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