Disclosure Behavior of European Firms Around the Adoption of IFRS
Michael H. R. Erkens
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Description for Disclosure Behavior of European Firms Around the Adoption of IFRS
Paperback. Num Pages: 181 pages, 5 black & white illustrations, biography. BIC Classification: KF; KJSP. Category: (G) General (US: Trade). Dimension: 210 x 148 x 11. Weight in Grams: 249.
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 ... Read more
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 ... Read more
Product Details
Format
Paperback
Publication date
2016
Publisher
Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Germany
Number of pages
181
Condition
New
Number of Pages
166
Place of Publication
, Germany
ISBN
9783658134402
SKU
V9783658134402
Shipping Time
Usually ships in 15 to 20 working days
Ref
99-15
About Michael H. R. Erkens
Dr. Michael H. R. Erkens received his Ph.D. from the University of Trier in 2012. He was a visiting research scholar at the University of Chicago’s Booth School of Business and at HEC Paris, where he also was a Professor. He is now with the ERASMUS School of Economics at ERASMUS University Rotterdam (The Netherlands). His main research field is financial ... Read more
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