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.


Unintended Consequence Trading Activity Individual Investor Adoption Process Accounting Choice 

Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2011

Authors and Affiliations

  • Ulf Brüggemann

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