Disclosure Behavior of European Fir - E-book

eBook

Disclosure Behavior Of European Firms Around The Adoption Of Ifrs - ENG

Michael H. R. Erkens

eBook

$1,100.00

Disponible

Información adicional
Sinopsis

ISBN:	9783658134419
Formato:	Page Fidelity
Idioma:	Inglés
Editorial:	Springer Nature
Tema:	Negocios y economía
Subtema:	Internacional general
Año de publicación:	2016-05-12

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 countriesâ€™ 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.

eBooks