[图书][B] Disclosure behavior of European firms around the adoption of IFRS

MHR Erkens - 2016 - Springer
This dissertation was submitted in partial fullfillment of the requirements for the degree of
doctor rerum politicarum (Dr. rer. pol.) at the Department IV at Trier University, Germany …

[PDF][PDF] Reporting incentives and enforcement: Impact on corporate risk disclosure

MHR Erkens, AFA Adam-Muller - Midwest Finance Association …, 2012 - papers.ssrn.com
We examine corporate risk management disclosures for nearly 400 firms across 20
European countries. Our analysis reveals that firms' average compliance with mandatory …