Full ifrs and ifrs for smes adoption by private firms: empirical evidence on country level
Auteur :
Saucke, Maximilian
Éditeur :
Peter Lang AG
ISBN :
9783631662984
Date de publication :
17 avr. 2015
Dimensions :
21,0 x 14,8 cm
Poids :
590 g
Langue :
Anglais
Pays d'origine :
Suisse
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.