Bibliograph

Full IFRS and IFRS for SMEs adoption by private firms, empirical evidence on country level, Maximilian Saucke

Type

Label

Full IFRS and IFRS for SMEs adoption by private firms, empirical evidence on country level, Maximilian Saucke

Language

eng

Bibliography note

Includes bibliographical references (pages 298-331) and index

Illustrations

illustrations

Index

index present

Literary Form

non fiction

Main title

Full IFRS and IFRS for SMEs adoption by private firms

Nature of contents

bibliography

Oclc number

904942579

Responsibility statement

Maximilian Saucke

Series statement

Münsteraner Schriften zur Internationalen Unternehmensrechnung, 12

Sub title

empirical evidence on country level

Summary

The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.--, Provided by publisher

Table Of Contents

Foundation -- Theory and hypotheses development -- Characteristics of full IFRS and IFRS for SMEs adoption -- Determinants of full IFRS and IFRS for SMEs adoption -- Conclusion

Classification