Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level - Muensteraner Schriften zur Internationalen Unternehmensrechnung - Maximilian Saucke - Books - Peter Lang AG - 9783631662984 - April 17, 2015
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Maximilian Saucke
Full IFRS and IFRS for SMEs Adoption by Private Firms: Empirical Evidence on Country Level - Muensteraner Schriften zur Internationalen Unternehmensrechnung New edition

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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.

331 pages

Media Books     Hardcover Book   (Book with hard spine and cover)
Released April 17, 2015
ISBN13 9783631662984
Publishers Peter Lang AG
Pages 331
Dimensions 153 × 217 × 24 mm   ·   580 g
Language French  

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