| 书目名称 | Essays on the Economic Consequences of Mandatory IFRS Reporting around the world |
| 编辑 | Ulf Brüggemann |
| 视频video | |
| 丛书名称 | Quantitatives Controlling |
| 图书封面 |  |
| 描述 | 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. |
| 出版日期 | Book 2011 |
| 关键词 | Fair value accounting; IAS 39; Individual investors; International Financial Reporting Standards; Intern |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-8349-6952-1 |
| isbn_softcover | 978-3-8349-3169-6 |
| isbn_ebook | 978-3-8349-6952-1Series ISSN 2945-8390 Series E-ISSN 2945-8404 |
| issn_series | 2945-8390 |
| copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2011 |
发表于 2025-3-21 17:10:11
