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Table of Contents
Foreword; Acknowledgements; Abstract; Contents; List of Tables; List of Figures; 1 Introduction; 2 The Economic Consequences of Increasing the International Visibility of Financial Reports; 2.1 Introduction; 2.2 Motivation and Hypothesis Development; 2.2.1 Importance of Language for Financial Statements Users; 2.2.2 Hypothesis Development; 2.3 Methodology, Variable Description and Sample; 2.3.1 Methodology; 2.3.2 Variable Description; 2.3.3 Sample; 2.4 Empirical Findings; 2.4.1 First Stage of the Propensity Score Matching Procedure; 2.4.2 Univariate Findings.
2.4.3 Difference-In-Differences Regressions2.5 Additional Analyses; 2.5.1 Alternative Specifications to take Self-Selection into Account; 2.5.2 Impact of Countries; 2.5.3 Temporal Analyses of Consequences; 2.6 Conclusion; Appendix to Chapter 2; 3 Disclosure Incentives, Enforcement, and Culture: Impact on Corporate Risk Disclosure; 3.1 Introduction; 3.2 Related Literature and Hypotheses; 3.2.1 Determinants of Firms' Disclosure Practices; 3.2.2 Enforcement and the Demand for Accounting Information; 3.2.3 Disclosure and Culture; 3.2.4 Disclosure and the Interplay of Culture and Enforcement.
3.3 Sample and Descriptive Statistics3.3.1 Sample; 3.3.2 Disclosure Indices; 3.3.3 Enforcement Mechanisms in the EU ; 3.3.4 Why do Firms not Fully Comply with IFRS?; 3.3.5 Independent Variables; 3.3.6 Univariate Analyses; 3.4 Disclosure Practices, Disclosure Incentives and Enforcement; 3.4.1 Disclosure Incentives and Disclosure Practices; 3.4.2 Enforcement and the Demand for Accounting Information; 3.4.3 Disclosure and Country Effects; 3.5 Disclosure, Culture, and Enforcement; 3.5.1 Descriptive Cluster Analysis; 3.5.2 The Role of Culture: Multilevel Analysis.
3.5.3 Enforcement and Cultural Values3.6 Conclusion; Appendix to Chapter 3; 4 Conclusions; References.
2.4.3 Difference-In-Differences Regressions2.5 Additional Analyses; 2.5.1 Alternative Specifications to take Self-Selection into Account; 2.5.2 Impact of Countries; 2.5.3 Temporal Analyses of Consequences; 2.6 Conclusion; Appendix to Chapter 2; 3 Disclosure Incentives, Enforcement, and Culture: Impact on Corporate Risk Disclosure; 3.1 Introduction; 3.2 Related Literature and Hypotheses; 3.2.1 Determinants of Firms' Disclosure Practices; 3.2.2 Enforcement and the Demand for Accounting Information; 3.2.3 Disclosure and Culture; 3.2.4 Disclosure and the Interplay of Culture and Enforcement.
3.3 Sample and Descriptive Statistics3.3.1 Sample; 3.3.2 Disclosure Indices; 3.3.3 Enforcement Mechanisms in the EU ; 3.3.4 Why do Firms not Fully Comply with IFRS?; 3.3.5 Independent Variables; 3.3.6 Univariate Analyses; 3.4 Disclosure Practices, Disclosure Incentives and Enforcement; 3.4.1 Disclosure Incentives and Disclosure Practices; 3.4.2 Enforcement and the Demand for Accounting Information; 3.4.3 Disclosure and Country Effects; 3.5 Disclosure, Culture, and Enforcement; 3.5.1 Descriptive Cluster Analysis; 3.5.2 The Role of Culture: Multilevel Analysis.
3.5.3 Enforcement and Cultural Values3.6 Conclusion; Appendix to Chapter 3; 4 Conclusions; References.