Full IFRS and IFRS for SMEs Adoption by Private Firms Empirical Evidence on Country Level |
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| Author:
| Saucke, Maximilian |
| Series title: | Muensteraner Schriften Zur Internationalen Unternehmensrechnung Ser. |
| ISBN: | 978-3-653-05531-3 |
| Publication Date: | Apr 2015 |
| Publisher: | Peter Lang GmbH, Internationaler Verlag der Wissenschaften
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| Book Format: | Ebook |
| List Price: | Contact Supplier contact
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Book Description:
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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.
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.