Beschreibung
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 IFRS adoption is driven by net economic benefits, network effects and coercive pressures.
Autorenportrait
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).
Inhalt
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.
