Disclosure Behavior of European Firms around the Adoption of IFRS

Disclosure Behavior of European Firms around the Adoption of IFRS

Author: Michael H. R. Erkens

Publisher: Springer

Published: 2016-05-12

Total Pages: 175

ISBN-13: 3658134410

DOWNLOAD EBOOK

Michael Erkens analyzes the determinants and consequences of information disclosure. He 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. In another study, the author analyzes the economic consequences associated with the publication of an annual report in English by European firms from non-English speaking countries. He finds that the release of English annual reports attracts more analysts and foreign investors to the firm, and decreases information asymmetries between insiders and outsiders of the firm.


European Yearbook

European Yearbook

Author: P. Drillien

Publisher: Martinus Nijhoff Publishers

Published: 1984-04-01

Total Pages: 888

ISBN-13: 9789024728862

DOWNLOAD EBOOK

The European Yearbook promotes the scientific study of European organisations & the Organisation for Economic Co-operation & Development. Each volume contains a detailed survey of the history, structure & yearly activities of each organisation & an up-to-date chart providing a clear overview of the member states of each organisation. In addition, a number of articles on topics of general interest are included in each volume. A general index by subject & name, & a cumulative index of all the articles which have appeared in the Yearbook , are included in every volume & provide direct access to the Yearbook 's subject matter. Each volume contains a comprehensive bibliography covering the year's relevant publications. This is an indispensable work of reference for anyone dealing with the European institutions.


Yearbook of the European Convention on Human Rights

Yearbook of the European Convention on Human Rights

Author: Council of Europe/Conseil de L'Europe

Publisher: Martinus Nijhoff Publishers

Published: 1977-08-01

Total Pages: 724

ISBN-13: 9789024719938

DOWNLOAD EBOOK

This volume of the "Yearbook of the European Convention on Human Rights, prepared by the Directorate of Human Rights of the Council of Europe, relates to 2003. Part one contains information on the Convention. Part two deals with the control mechanism of the European Convention on Human Rights: selected judgments of the European Court of Human Rights and human rights (DH) resolutions of the Committee of Ministers; part three groups together the other work of the Council of Europe in the field of human rights, and includes the work of the Committee of Ministers, the Parliamentary Assembly and the Directorate General of Human Rights; part four is devoted to information on national legislation and extracts from national judicial decisions concerning rights protected by the Convention. Appendix A contains a bibliography on the Convention, and Appendix B the biographies of the new judges elected to the European Court of Human Rights.