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Full IFRS and IFRS for SMEs Adoption by Private Firms - Empirical Evidence on Country Level (Hardcover, New edition)
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Full IFRS and IFRS for SMEs Adoption by Private Firms - Empirical Evidence on Country Level (Hardcover, New edition)
Series: Muensteraner Schriften zur Internationalen Unternehmensrechnung, 12
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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.
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