LIBROS DEL AUTOR: michael h r erkens

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  • Disclosure Behavior of European Firms around the Adoption of IFRS
    Michael H. R. Erkens / Michael HRErkens
    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. ...
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