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Dokumenttyp:
Diplomarbeit 
Autor(en):
Lazarovici, Remy Alexander 
Titel:
The impact of ownership concentration on voluntary IFRS adoption: An empirical analysis of European companies 
Abstract:
This study analyzes the impact of ownership concentration on the voluntary adoption of International Financial Reporting Standards (IFRS) for European companies. An examination of the legal frameworks concerning the voluntary IFRS adoption in Europe reveals that four countries of the European Economic Area as well as Switzerland allowed the adoption of IFRS instead of local standards for listed firms prior to 2005. An empirical analysis of Austrian, Belgian and German firms indicates that firms...    »
 
Betreuer:
Prof. Dr. Christoph Kaserer 
Gutachter:
Prof. Dr. Rudi Zagst 
Jahr:
2011 
Sprache:
en 
Hochschule / Universität:
Technische Universität München 
Fakultät:
Fakultät für Wirtschaftswissenschaften 
Format:
Text