Full IFRS and IFRS for SMEs Adoption by Private Firms
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€71.99
A01=Maximilian Saucke
Adoption
Author_Maximilian Saucke
Category=KFCR
Category=KJMV1
eq_bestseller
eq_business-finance-law
eq_isMigrated=1
eq_isMigrated=2
eq_nobargain
eq_non-fiction
Product details
- ISBN 9783631662984
- Weight: 590g
- Dimensions: 148 x 210mm
- Publication Date: 17 Apr 2015
- Publisher: Peter Lang AG
- Publication City/Country: CH
- Product Form: Hardback
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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.
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).
