Name: Full IFRS and IFRS for SMEs Adoption by Private Firms
Price: 96.85 EUR
Availability: InStock
Author: Maximilian Saucke
ISBN: 9783631662984

Full IFRS and IFRS for SMEs Adoption by Private Firms von Maximilian Saucke

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Über 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.

Sprache:
Englisch

ISBN:
9783631662984

Verlag:
Peter Lang AG

Einband:
Gebundene Ausgabe

Seitenzahl:
331

Veröffentlicht:
17. April 2015

Ausgabe:

Abmessungen:
153x217x24 mm.

Gewicht:
564 g.

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Beschreibung von 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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