Udvidet returret til d. 31. januar 2025

Full IFRS and IFRS for SMEs Adoption by Private Firms - Maximilian Saucke - Bog

- Empirical Evidence on Country Level

Bag om Full IFRS and IFRS for SMEs Adoption by Private Firms

The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IFRS adoption is driven by net economic benefits, network effects and coercive pressures.

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  • Sprog:
  • Engelsk
  • ISBN:
  • 9783631662984
  • Indbinding:
  • Hardback
  • Sideantal:
  • 331
  • Udgivet:
  • 17. april 2015
  • Udgave:
  • Størrelse:
  • 153x217x24 mm.
  • Vægt:
  • 564 g.
  • 2-4 uger.
  • 24. december 2024
Forlænget returret til d. 31. januar 2025

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Beskrivelse af Full IFRS and IFRS for SMEs Adoption by Private Firms

The study analyses the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms on country level. It identifies local versions of IFRS and reveals the emergence of a two standard system. The empirical results suggest that IFRS adoption is driven by net economic benefits, network effects and coercive pressures.

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