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Disclosure Behavior of European Firms around the Adoption of by Michael H. R. Erkens PDF

By Michael H. R. Erkens

Michael Erkens analyzes the determinants and results of knowledge disclosure. He offers an empirical research of company possibility administration disclosures of approximately four hundred enterprises from 20 eu nations. the consequences express that nations’ institutional settings and cultural values are essential components why businesses divulge info on their chance administration practices. In one other learn, the writer analyzes the commercial results linked to the ebook of an annual record in English through eu organizations from non-English conversing nations. He reveals that the discharge of English annual reviews draws extra analysts and international traders to the company, and reduces details asymmetries among insiders and outsiders of the firm.

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Disclosure Behavior of European Firms around the Adoption of IFRS by Michael H. R. Erkens

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