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OverviewMichael 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. In another study, the author analyzes the economic consequences associated with the publication of an annual report in English by European firms from non-English speaking countries. He finds that the release of English annual reports attracts more analysts and foreign investors to the firm, and decreases information asymmetries between insiders and outsiders of the firm. Full Product DetailsAuthor: Michael H. R. ErkensPublisher: Springer-Verlag Berlin and Heidelberg GmbH & Co. KG Imprint: Springer Gabler Edition: 1st ed. 2016 Dimensions: Width: 14.80cm , Height: 1.10cm , Length: 21.00cm Weight: 2.454kg ISBN: 9783658134402ISBN 10: 3658134402 Pages: 166 Publication Date: 20 May 2016 Audience: Professional and scholarly , Professional & Vocational Format: Paperback Publisher's Status: Active Availability: Manufactured on demand  We will order this item for you from a manufactured on demand supplier. Table of ContentsImportance of Language for Financial Statements Users.- Enforcement and the Demand for Accounting Information.- Disclosure Incentives, Cultural Values, and Institutions.ReviewsAuthor InformationDr. Michael H. R. Erkens received his Ph.D. from the University of Trier in 2012. He was a visiting research scholar at the University of Chicago’s Booth School of Business and at HEC Paris, where he also was a Professor. He is now with the ERASMUS School of Economics at ERASMUS University Rotterdam (The Netherlands). His main research field is financial accounting. Tab Content 6Author Website:Countries AvailableAll regions |
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