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Abstract

This thesis comprises three essays on the economic consequences of mandatory IFRS reporting around the world. While the first two essays focus on reactions to the adoption process, the third essay analyzes the effects of a subsequent change in IFRS accounting rules.

Keywords

Unintended Consequence Trading Activity Individual Investor Adoption Process Accounting Choice 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2011

Authors and Affiliations

  • Ulf Brüggemann

There are no affiliations available

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