Full IFRS and IFRS for SMEs Adoption by Private Firms : Empirical Evidence on Country Level
New
Book Details
Format
Hardback or Cased Book
ISBN-10
363166298X
ISBN-13
9783631662984
Edition
New
Publisher
Peter Lang AG
Imprint
Peter Lang AG
Country of Manufacture
DE
Country of Publication
GB
Publication Date
Apr 17th, 2015
Print length
331 Pages
Weight
564 grams
Dimensions
21.70 x 15.30 x 2.40 cms
Ksh 10,550.00
Manufactured on Demand
Delivery in 29 days
Delivery Location
Delivery fee: Select location
Delivery in 29 days
Secure
Quality
Fast
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.
The issuance of the International Financial Reporting Standard for Small and Medium-sized Entities (IFRS for SMEs) in July 2009 has mixed up the bipolar financial reporting landscape between Local Generally Accepted Accounting Principles (GAAPs) and Full IFRS by adding a third dimension to international GAAP choice. The study examines the characteristics and determinants of Full IFRS and IFRS for SMEs adoption by private firms in 110 countries. It finds empirical evidence for the continued existence of local versions of IFRS and the worldwide emergence of a two standard system. The findings also suggest that while Full IFRS adoption was mainly driven by network effects and political pressures, countries adopt the IFRS for SMEs notably due to cost-benefit considerations.
Get Full IFRS and IFRS for SMEs Adoption by Private Firms by at the best price and quality guaranteed only at Werezi Africa's largest book ecommerce store. The book was published by Peter Lang AG and it has pages.
