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Essays on the Economic Consequences of Mandatory IFRS Reporting around the world

  • Book
  • © 2011

Overview

Authors:
  1. Ulf Brüggemann
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Part of the book series: Quantitatives Controlling (QC)

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Table of contents (5 chapters)

  1. Front Matter

    Pages I-XIII
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  2. Introduction

    • Ulf Brüggemann
    Pages 1-4

  3. Intended and unintended consequences of mandatory IFRS adoption

    • Ulf Brüggemann
    Pages 5-43

  4. The impact of mandatory IFRS adoption on cross-border equity investments of individual investors

    • Ulf Brüggemann
    Pages 45-82

  5. The economic consequences of fair value reclassifications under IFRS

    • Ulf Brüggemann
    Pages 83-131

  6. Summary and Conclusions

    • Ulf Brüggemann
    Pages 133-134

  7. Back Matter

    Pages 135-151
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Keywords

About this book

Many listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds that uneven implementation of IFRS and its impact on contractual outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences.

About the author

Dr. Ulf Brüggemann received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting).

Bibliographic Information

  • Book Title: Essays on the Economic Consequences of Mandatory IFRS Reporting around the world

  • Authors: Ulf Brüggemann

  • Series Title: Quantitatives Controlling

  • DOI: https://doi.org/10.1007/978-3-8349-6952-1

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2011

  • Softcover ISBN: 978-3-8349-3169-6Published: 31 August 2011

  • eBook ISBN: 978-3-8349-6952-1Published: 31 August 2011

  • Series ISSN: 2945-8390

  • Series E-ISSN: 2945-8404

  • Edition Number: 1

  • Number of Pages: XIV, 151

  • Topics: Accounting/Auditing

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