Maximilian Saucke

Full IFRS and IFRS for SMEs Adoption by Private Firms (eBook, PDF)

Empirical Evidence on Country Level

• Format: PDF

Produktbeschreibung

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.

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Produktdetails

• Verlag: Peter Lang GmbH, Internationaler Verlag der Wissenschaften
• Erscheinungstermin: 20. April 2015
• Englisch
• ISBN-13: 9783653055313
• Artikelnr.: 52938014

Autorenporträt

Maximilian Saucke studied Business Administration at the University of Bayreuth (Germany) and EDHEC Business School (France). He worked as a research assistant and lecturer for the Chair of International Accounting at the University of Münster (Germany).

Inhaltsangabe

Contents: Financial reporting of private firms - International accounting harmonization - De jure harmonization - Comparative accounting research - International accounting harmonization research - Country level research - Theory and hypotheses development - Characteristics and determinants - Full IFRS adoption - IFRS for SMEs adoption - Empirical results.