Influence of National Culture on IFRS Practice : An Empirical Study in France, Germany and the United Kingdom. Dissertationsschrift (Münsteraner Schriften zur Internationalen Unternehmensrechnung .4) （2011. XXXII, 400 S. 210 mm）

Reisloh, Christian

PETER LANG（2011発売）

• 製本 Hardcover:ハードカバー版／ページ数 400 p.
• 言語 ENG
• 商品コード 9783631620526

Full Description

The adoption of IFRS for group accounts of capital market oriented EU companies in 2005 was a milestone in European and international accounting harmonization. The benefits of a harmonized EU capital market, however, might be jeopardized by the inconsistent application of IFRS due to remaining national peculiarities. This study investigates IFRS measurement and disclosure practices in the leading EU economies of France, Germany and the UK. The empirical results show that differences in IFRS application are associated with national cultural differences. The findings of the study lead to several implications for IFRS accounting research and practice.

Contents

Contents: Field study on IFRS measurement and disclosure practice in France, Germany and the UK - Theory guided analysis of the association between national culture and IFRS practice.