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Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level - Muensteraner Schriften zur Internationalen Unternehmensrechnung Maximilian Saucke New edition
Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level - Muensteraner Schriften zur Internationalen Unternehmensrechnung
Maximilian Saucke
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.
331 pages
| Medios de comunicación | Libros Hardcover Book (Libro con lomo y cubierta duros) |
| Publicado | 17 de abril de 2015 |
| ISBN13 | 9783631662984 |
| Editores | Peter Lang AG |
| Páginas | 331 |
| Dimensiones | 153 × 217 × 24 mm · 580 g |
| Lengua | Francés |