The compliance problem of EU-IFRS?

A multiple case study in the Dutch stock market
 
 
LAP Lambert Academic Publishing
  • erschienen am 27. Januar 2018
 
  • Buch
  • |
  • Softcover
  • |
  • 88 Seiten
978-613-4-96099-1 (ISBN)
 
This study examines how the level of compliance with regard to EU-IFRS can be explained by several theoretical approaches. The research is based on the annual reports of nine AEX-listed companies. On top of that, this research uses questionnaires that are answered by members of the audit/controlling departments within each company. The empirical findings show that the companies are not fully complying with EU-IFRS. Nevertheless, the companies have moderately high average compliance rates. The average compliance rates are based on the formulated indicators. The outcome of the questionnaires (based on three theoretical approaches) illustrate that the deterrence approach and cost-benefit analysis reflect the empirical data. The voluntary approach did not seem to have a relation with the level of compliance concerning EU-IFRS. The conclusion is that the deterrence and cost-benefit analysis both cannot solely explain the level of compliance concerning EU-IFRS. The two approaches have surely impact on the level of compliance and are therefore suitable theories. During the research there occurred several alternative explanations, which were not taken into account from the start.
  • Englisch
  • Höhe: 220 mm
  • |
  • Breite: 150 mm
  • |
  • Dicke: 5 mm
  • 147 gr
978-613-4-96099-1 (9786134960991)
6134960993 (6134960993)
Jered J. Badal, M.Sc. Bachelor degree in Economics and Management. Master degree in International & European governance. Current position: Financial advisor, VanBerkel Professionals (consultancy). Postmaster student, Certified Public Controller (CPC). Erasmus School of Accounting and Assurance, Erasmus University Rotterdam, The Netherlands.

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