000			02145nam a22004335i 4500
001			978-3-8349-6952-1
003			DE-He213
005			20140220083820.0
007			cr nn 008mamaa
008			110823s2011 gw | s |||| 0|eng d
020			_a9783834969521 _9978-3-8349-6952-1
024	7		_a10.1007/978-3-8349-6952-1 _2doi
050		4	_aHF5601-5688
050		4	_aHF5667-5668.252
072		7	_aKF _2bicssc
072		7	_aKFCM _2bicssc
072		7	_aBUS001040 _2bisacsh
072		7	_aBUS001010 _2bisacsh
082	0	4	_a657 _223
100	1		_aBrüggemann, Ulf. _eauthor.
245	1	0	_aEssays on the economic consequences of mandatory IFRS reporting around the world _h[electronic resource] / _cby Ulf Brüggemann.
264		1	_aWiesbaden : _bGabler, _c2011.
300			_aXIV, 151p. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
520			_aMany listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds that uneven implementation of IFRS and its impact on contractual outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences.
650		0	_aEconomics.
650		0	_aAuditing.
650	1	4	_aEconomics/Management Science.
650	2	4	_aAccounting/Auditing.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783834931696
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-8349-6952-1
912			_aZDB-2-SBE
999			_c108790 _d108790