Disclosure Behavior of European Firms around the Adoption of IFRS
Authors: Erkens, Michael H. R.
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- About this book
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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
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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)
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Introduction
Pages 1-8
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The Economic Consequences of Increasing the International Visibility of Financial Reports
Pages 9-52
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Disclosure Incentives, Enforcement, and Culture: Impact on Corporate Risk Disclosure
Pages 53-149
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Conclusions
Pages 151-153
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Table of contents (4 chapters)
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Bibliographic Information
- Bibliographic Information
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- Book Title
- Disclosure Behavior of European Firms around the Adoption of IFRS
- Authors
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- Michael H. R. Erkens
- 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
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