Ulf BrA¼ggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS.For example, mandatory IFRS adoption may have led financial advisors and/or the business press to promote IFRS ... Third, we apply a supplemental procedure suggested by Bertrandt, Duflo, and Mullainathan (2004) to correct for serialanbsp;...
Title | : | Essays on the Economic Consequences of Mandatory IFRS Reporting around the world |
Author | : | Ulf Brüggemann |
Publisher | : | Springer Science & Business Media - 2011-08-31 |
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