saucke maximilian (8 resultados)

Originalhardcover. Condición: Wie neu. 331 S., Ill. Ein tadelloses Exemplar. - Contents summary -- 1 Foundation1 -- 11 Introduction1 -- 12 Scientific research strategy9 -- 13 Financial reporting of private firms13 -- 14 International accounting harmonization 34 -- 15 Field of research44 -- 16 Prior research 53 -- 2 Theory and hypotheses development90 -- 21 Theoretical foundation 90 -- 22 Hypotheses development96 -- 3 Characteristics of Full IFRS and IFRS for SMEs adoption I l l -- 31 Research designI l l -- 32 Empirical results123 -- 33 Discussion182 -- 4 Determinants of Full IFRS and IFRS for SMEs adoption 197 -- 41 Research design197 -- 42 Empirical results 206 -- 43 Discussion 238 -- 5 Conclusions 243 -- 51 Main findings and implications 243 -- 52 Limitations 248 -- 53 Perspectives 24 ISBN 9783631662984 Sprache: Englisch Gewicht in Gramm: 550.

hardcover. Condición: Very Good. Crease on cover*.

Buch. Condición: Neu. Druck auf Anfrage Neuware - Printed after ordering - 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.

Buch. Condición: Neu. Neuware -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. 362 pp. Englisch.

Hardcover. Condición: Very Good. Very Good. SHIPS FROM MULTIPLE LOCATIONS. book.

Buch. Condición: Neu. This item is printed on demand - it takes 3-4 days longer - Neuware -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. 362 pp. Englisch.

Gebunden. Condición: New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 IF.

Buch. Condición: Neu. Full IFRS and IFRS for SMEs Adoption by Private Firms | Empirical Evidence on Country Level | Maximilian Saucke | Buch | Englisch | 2015 | Peter Lang | EAN 9783631662984 | Verantwortliche Person für die EU: Lang, Peter GmbH, Gontardstr. 11, 10178 Berlin, r[dot]boehm-korff[at]peterlang[dot]com | Anbieter: preigu Print on Demand.