Essays on the economic consequences of mandatory IFRS reporting around the world (Record no. 108790)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02145nam a22004335i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-8349-6952-1 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | DE-He213 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20140220083820.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr nn 008mamaa |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110823s2011 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9783834969521 |
| -- | 978-3-8349-6952-1 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.1007/978-3-8349-6952-1 |
| Source of number or code | doi |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5601-5688 |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667-5668.252 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KF |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KFCM |
| Source | bicssc |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001040 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS001010 |
| Source | bisacsh |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Edition number | 23 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Brüggemann, Ulf. |
| Relator term | author. |
| 245 10 - TITLE STATEMENT | |
| Title | Essays on the economic consequences of mandatory IFRS reporting around the world |
| Medium | [electronic resource] / |
| Statement of responsibility, etc | by Ulf Brüggemann. |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Gabler, |
| -- | 2011. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | XIV, 151p. |
| Other physical details | online resource. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | Many listed companies around the world are required to prepare their consolidated accounts according to International Financial Reporting Standards (IFRS) since fiscal year 2005. Ulf Brüggemann discusses and empirically investigates the economic consequences of this mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. However, he also finds that uneven implementation of IFRS and its impact on contractual outcomes whose features vary substantially across countries are likely to dampen the benefits of uniform accounting standards. Taken together, his analysis shows that mandatory IFRS reporting has the potential to produce both intended and unintended consequences. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economics. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing. |
| 650 14 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Economics/Management Science. |
| 650 24 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting/Auditing. |
| 710 2# - ADDED ENTRY--CORPORATE NAME | |
| Corporate name or jurisdiction name as entry element | SpringerLink (Online service) |
| 773 0# - HOST ITEM ENTRY | |
| Title | Springer eBooks |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Printed edition: |
| International Standard Book Number | 9783834931696 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-8349-6952-1 |
| 912 ## - | |
| -- | ZDB-2-SBE |
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