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  • Open Daily: 10am - 10pm
    Alley-side Pickup: 10am - 7pm

    3038 Hennepin Ave Minneapolis, MN
    612-822-4611

Open Daily: 10am - 10pm | Alley-side Pickup: 10am - 7pm
3038 Hennepin Ave Minneapolis, MN
612-822-4611
Disclosure Behavior of European Firms Around the Adoption of Ifrs

Disclosure Behavior of European Firms Around the Adoption of Ifrs

Erkens, Michael H. R.

Paperback

AccountingEconomicsMarketing

ISBN10: 3658134402
ISBN13: 9783658134402
Publisher: Springer Nature
Published: May 20 2016
Pages: 166
Weight: 0.54
Height: 0.42 Width: 5.83 Depth: 8.27
Language: English
Michael Erkens analyzes 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. In another study, the author analyzes the economic consequences associated with the publication of an annual report in English by European firms from non-English speaking countries. 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.

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