Ebook Disclosure behavior of European firms around the adoption of IFRS - Michael H. R. Erkens

Ebook "Disclosure behavior of European firms around the adoption of IFRS" presents an empirical investigation of corporate risk management disclosures of nearly 400 firms from 20 European countries. The results show that countries’ institutional settings and cultural values are predominant factors why firms disclose information on their risk management practices.

Từ khóa: Disclosure behavior, Disclosure behavior of European firms, The adoption of IFRS, The international visibility, Financial reports, Corporate risk disclosure, Ownership measures, Accounting information