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Disclosure Behavior of European Firms around the Adoption of IFRS.

Author: Michael H R Erkens
Publisher: Wiesbaden : Springer Fachmedien Wiesbaden, 2016.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
Annotation

Michael Erkens analyses the determinants and consequences of information disclosure. He presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries' institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices.

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Genre/Form: Electronic books
Additional Physical Format: Print version:
Erkens, Michael H.R.
Disclosure Behavior of European Firms around the Adoption of IFRS.
Wiesbaden : Springer Fachmedien Wiesbaden, ©2016
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Michael H R Erkens
ISBN: 9783658134419 3658134410 9783658134402 3658134402
OCLC Number: 950466423
Description: 1 online resource (175 pages)
Contents: Foreword; Acknowledgements; Abstract; Contents; List of Tables; List of Figures; 1 Introduction; 2 The Economic Consequences of Increasing the International Visibility of Financial Reports; 2.1 Introduction; 2.2 Motivation and Hypothesis Development; 2.2.1 Importance of Language for Financial Statements Users; 2.2.2 Hypothesis Development; 2.3 Methodology, Variable Description and Sample; 2.3.1 Methodology; 2.3.2 Variable Description; 2.3.3 Sample; 2.4 Empirical Findings; 2.4.1 First Stage of the Propensity Score Matching Procedure; 2.4.2 Univariate Findings. 2.4.3 Difference-In-Differences Regressions2.5 Additional Analyses; 2.5.1 Alternative Specifications to take Self-Selection into Account; 2.5.2 Impact of Countries; 2.5.3 Temporal Analyses of Consequences; 2.6 Conclusion; Appendix to Chapter 2; 3 Disclosure Incentives, Enforcement, and Culture: Impact on Corporate Risk Disclosure; 3.1 Introduction; 3.2 Related Literature and Hypotheses; 3.2.1 Determinants of Firms' Disclosure Practices; 3.2.2 Enforcement and the Demand for Accounting Information; 3.2.3 Disclosure and Culture; 3.2.4 Disclosure and the Interplay of Culture and Enforcement. 3.3 Sample and Descriptive Statistics3.3.1 Sample; 3.3.2 Disclosure Indices; 3.3.3 Enforcement Mechanisms in the EU ; 3.3.4 Why do Firms not Fully Comply with IFRS?; 3.3.5 Independent Variables; 3.3.6 Univariate Analyses; 3.4 Disclosure Practices, Disclosure Incentives and Enforcement; 3.4.1 Disclosure Incentives and Disclosure Practices; 3.4.2 Enforcement and the Demand for Accounting Information; 3.4.3 Disclosure and Country Effects; 3.5 Disclosure, Culture, and Enforcement; 3.5.1 Descriptive Cluster Analysis; 3.5.2 The Role of Culture: Multilevel Analysis. 3.5.3 Enforcement and Cultural Values3.6 Conclusion; Appendix to Chapter 3; 4 Conclusions; References.

Abstract:

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.  Read more...

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