Disclosure Behavior of European Firms around the Adoption of IFRS

Authors: Erkens, Michael H. R.

Free Preview
  • Publication in the field of economic sciences

Buy this book

eBook $64.99
price for Mexico (gross)
  • ISBN 978-3-658-13441-9
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $84.99
price for Mexico
  • ISBN 978-3-658-13440-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
About this book

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.

About the authors

Dr. Michael H. R. Erkens received his Ph.D. from the University of Trier in 2012. He was a visiting research scholar at the University of Chicago’s Booth School of Business and at HEC Paris, where he also was a Professor. He is now with the ERASMUS School of Economics at ERASMUS University Rotterdam (The Netherlands). His main research field is financial accounting.


Table of contents (4 chapters)

Table of contents (4 chapters)

Buy this book

eBook $64.99
price for Mexico (gross)
  • ISBN 978-3-658-13441-9
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $84.99
price for Mexico
  • ISBN 978-3-658-13440-2
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
Loading...

Recommended for you

Loading...

Bibliographic Information

Bibliographic Information
Book Title
Disclosure Behavior of European Firms around the Adoption of IFRS
Authors
Copyright
2016
Publisher
Gabler Verlag
Copyright Holder
Springer Fachmedien Wiesbaden
eBook ISBN
978-3-658-13441-9
DOI
10.1007/978-3-658-13441-9
Softcover ISBN
978-3-658-13440-2
Edition Number
1
Number of Pages
XV, 166
Number of Illustrations
5 b/w illustrations
Topics