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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Book 2016ated with the publication of an annual report in English by European 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.

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The Economic Consequences of Increasing the International Visibility of Financial Reports,e associated with firm visibility (see, e.g., Baker et al. 2002; Bushee and Miller 2012). Firms lacking these characteristics are often neglected by investors and intermediaries. Prior research (Bushee and Miller 2012) also suggests that voluntary disclosure can improve analyst and investor followin

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Conclusions, 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

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Book 2013view of such systems. It begins with a discussion of ‘The Problem of Time’, including recent developments in the art of clock making (e.g., optical clocks) and various time scales. The authors address  the definitions and realization of spatial coordinates by reference to remote celestial objects su

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