rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Essays on the economic consequences of mandatory IFRS reporting around the world
  name:
    name part: Brüggemann, Ulf.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2011
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XIV, 151 p. online resource.
  abstract: 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.
  note: by Ulf Brüggemann.
  subject:
    topic: Business
  subject:
    topic: Accounting
  subject:
    topic: Bookkeeping
  subject:
    topic: Business and Management
  subject:
    topic: Accounting/Auditing
  classification: HF5601-5688
  classification: HF5667-5668.252
  classification: 657
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783834969521
  identifier: http://dx.doi.org/10.1007/978-3-8349-6952-1
  record info:
    record creation date: 110823
    record change date: 20151204183908.0
    record identifier: 978-3-8349-6952-1