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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level: 12 - Rilegato
Sinossi
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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L'autore
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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- EditorePeter Lang Pub Inc
- Data di pubblicazione2015
- ISBN 10 363166298X
- ISBN 13 9783631662984
- RilegaturaCopertina rigida
- Numero di pagine331
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Full IFRS and IFRS for SMEs adoption by private firms. empirical evidence on country level. Münsteraner Schriften zur internationalen Unternehmensrechnung ; Band 12.
Editore:
Frankfurt am Main : PL Academic Research, 2015
ISBN 10: 363166298X
ISBN 13: 9783631662984
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Rilegato
Da: Fundus-Online GbR Borkert Schwarz Zerfaß, Berlin, Germania
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Originalhardcover. Condizione: Wie neu. 331 S., Ill. Ein tadelloses Exemplar. - Contents summary -- 1 Foundation1 -- 11 Introduction1 -- 12 Scientific research strategy9 -- 13 Financial reporting of private firms13 -- 14 International accounting harmonization 34 -- 15 Field of research44 -- 16 Prior research 53 -- 2 Theory and hypotheses development90 -- 21 Theoretical foundation 90 -- 22 Hypotheses development96 -- 3 Characteristics of Full IFRS and IFRS for SMEs adoption I l l -- 31 Research designI l l -- 32 Empirical results123 -- 33 Discussion182 -- 4 Determinants of Full IFRS and IFRS for SMEs adoption 197 -- 41 Research design197 -- 42 Empirical results 206 -- 43 Discussion 238 -- 5 Conclusions 243 -- 51 Main findings and implications 243 -- 52 Limitations 248 -- 53 Perspectives 24 ISBN 9783631662984 Sprache: Englisch Gewicht in Gramm: 550. Codice articolo 1077122
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Full IFRS and IFRS for SMEs Adoption by Private Firms
Print on DemandDa: BuchWeltWeit Ludwig Meier e.K., Bergisch Gladbach, Germania
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Buch. Condizione: 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. Codice articolo 9783631662984
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Full IFRS and IFRS for SMEs Adoption by Private Firms : Empirical Evidence on Country Level
Da: AHA-BUCH GmbH, Einbeck, Germania
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Buch. Condizione: 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. Codice articolo 9783631662984
Quantità: 1 disponibili
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Full IFRS and IFRS for SMEs Adoption by Private Firms
Editore:
Peter Lang Ltd. International Academic Publishers, 2015
ISBN 10: 363166298X
ISBN 13: 9783631662984
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Da: moluna, Greven, Germania
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Condizione: 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. Codice articolo 112294992
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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level (Münsteraner Schriften zur Internationalen Unternehmensrechnung)
Editore:
Peter Lang Publishing, 2015
ISBN 10: 363166298X
ISBN 13: 9783631662984
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Da: GF Books, Inc., Hawthorne, CA, U.S.A.
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Condizione: Very Good. Book is in Used-VeryGood condition. Pages and cover are clean and intact. Used items may not include supplementary materials such as CDs or access codes. May show signs of minor shelf wear and contain very limited notes and highlighting. 1.2. Codice articolo 363166298X-2-3
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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level (Münsteraner Schriften zur Internationalen Unternehmensrechnung)
Editore:
Peter Lang Publishing, 2015
ISBN 10: 363166298X
ISBN 13: 9783631662984
Antico o usato
Rilegato
Da: Books Unplugged, Amherst, NY, U.S.A.
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Condizione: Good. Buy with confidence! Book is in good condition with minor wear to the pages, binding, and minor marks within 1.2. Codice articolo bk363166298Xxvz189zvxgdd
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