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Full IFRS and IFRS for SMEs Adoption by Private Firms

- Empirical Evidence on Country Level

Om 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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  • Språk:
  • Engelska
  • ISBN:
  • 9783631662984
  • Format:
  • Inbunden
  • Sidor:
  • 331
  • Utgiven:
  • 17. april 2015
  • Utgåva:
  • Mått:
  • 153x217x24 mm.
  • Vikt:
  • 564 g.
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Leveranstid: 2-4 veckor
Förväntad leverans: 18. december 2024

Beskrivning av 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.

Användarnas betyg av Full IFRS and IFRS for SMEs Adoption by Private Firms



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