Disclosure Behavior of European Firms around the Adoption of IFRS

• Main Author: Erkens, Michael H. R. (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Springer Fachmedien Wiesbaden : Imprint: Springer Gabler, 2016.
• Subjects: Business.; Accounting.; Bookkeeping.; Public relations.; International business enterprises.; Business and Management.; Accounting/Auditing.; International Business.; Corporate Communication/Public Relations.

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 predomi...

Table of Contents:

• Importance of Language for Financial Statements Users
• Enforcement and the Demand for Accounting Information
• Disclosure Incentives, Cultural Values, and Institutions.