Titlebook: Disclosure Behavior of European Firms around the Adoption of IFRS; Michael H. R. Erkens Book 2016 Springer Fachmedien Wiesbaden 2016 Enfor

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Contributions to Political Science the observed levels of disclosure, the determinants of disclosure, as well as the consequences of disclosure remain still unanswered. This thesis addresses each of these questions in a specific research setting and tries to shed light on European firms’ disclosure practices around the adoption of I

Delirium

forager

languid

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 man

GLADE

uropean 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.978-3-658-13440-2978-3-658-13441-9

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A Journey Around Tongan Educationelf-contained papers, addresses and investigates one of the research questions outlined above. Chapter 2 focuses on the last question and analyzes the economic consequences associated with a very specific disclosure choice: the publication of an annual report in English by European firms from non-English speaking countries.

Halfhearted

Introduction,elf-contained papers, addresses and investigates one of the research questions outlined above. Chapter 2 focuses on the last question and analyzes the economic consequences associated with a very specific disclosure choice: the publication of an annual report in English by European firms from non-English speaking countries.

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Book 2016nt 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 associ