Quantitatives Controlling

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

Authors: Brüggemann, Ulf

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eBook $69.99
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  • ISBN 978-3-8349-6952-1
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Softcover $89.99
price for USA
  • ISBN 978-3-8349-3169-6
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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 authors

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).

Table of contents (5 chapters)

  • Introduction

    Brüggemann, Ulf

    Pages 1-4

  • Intended and unintended consequences of mandatory IFRS adoption

    Brüggemann, Ulf

    Pages 5-43

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

    Brüggemann, Ulf

    Pages 45-82

  • The economic consequences of fair value reclassifications under IFRS

    Brüggemann, Ulf

    Pages 83-131

  • Summary and Conclusions

    Brüggemann, Ulf

    Pages 133-134

Buy this book

eBook $69.99
price for USA (gross)
  • ISBN 978-3-8349-6952-1
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $89.99
price for USA
  • ISBN 978-3-8349-3169-6
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
Essays on the Economic Consequences of Mandatory IFRS Reporting around the world
Authors
Series Title
Quantitatives Controlling
Copyright
2011
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8349-6952-1
DOI
10.1007/978-3-8349-6952-1
Softcover ISBN
978-3-8349-3169-6
Edition Number
1
Number of Pages
XIV, 151
Topics