Full IFRS and IFRS for SMEs Adoption by Private Firms

Empirical Evidence on Country Level

Business & Finance, Accounting, Bookkeeping, Finance & Investing, Finance, Management & Leadership, Leadership
Cover of the book Full IFRS and IFRS for SMEs Adoption by Private Firms by Maximilian Saucke, Peter Lang
View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart
Author: Maximilian Saucke ISBN: 9783653967128
Publisher: Peter Lang Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften Language: English
Author: Maximilian Saucke
ISBN: 9783653967128
Publisher: Peter Lang
Publication: April 20, 2015
Imprint: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
Language: English

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

View on Amazon View on AbeBooks View on Kobo View on B.Depository View on eBay View on Walmart

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.

More books from Peter Lang

Cover of the book Der Freiheitsbegriff bei Kant by Maximilian Saucke
Cover of the book Structural Aspects of Bilingual Speech by Maximilian Saucke
Cover of the book Introduction to Philosophical Hermeneutics by Maximilian Saucke
Cover of the book Der deutsche Film im Kalten Krieg by Maximilian Saucke
Cover of the book Vulgata-Studies Vol. I by Maximilian Saucke
Cover of the book Women in post-revolutionary Egypt by Maximilian Saucke
Cover of the book Inheritance and Inflectional Morphology by Maximilian Saucke
Cover of the book Vermoegensanfall bei Verein und Stiftung by Maximilian Saucke
Cover of the book Oesterreichische Auswanderung in die USA zwischen 1900 und 1930 by Maximilian Saucke
Cover of the book Der Limes Saxoniae by Maximilian Saucke
Cover of the book E-Learning and Education for Sustainability by Maximilian Saucke
Cover of the book Slavische Geisteskultur: Ethnolinguistische und philologische Forschungen. Teil 2 by Maximilian Saucke
Cover of the book Christentum und Menschenrechte in Europa by Maximilian Saucke
Cover of the book Introduction to Philosophy by Maximilian Saucke
Cover of the book Die internationale Zustaendigkeit des «Mittelpunkts der hauptsaechlichen Interessen» und von insolvenzbezogenen Einzelverfahren by Maximilian Saucke
We use our own "cookies" and third party cookies to improve services and to see statistical information. By using this website, you agree to our Privacy Policy