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.
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.
This book does not only include several theoretical aspects of culture and corporate culture, but also has an practical application. The concepts are applied to South Korea and Samsung to make clear...
This book examines the influences of various cultural factors on economic analyses that could be misrepresented by existing economic theories. The book's most significant contribution is the...
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and...
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