It takes the average reader 2 hours and 49 minutes to read Disclosure Behavior of European Firms around the Adoption of IFRS by Michael H. R. Erkens
Assuming a reading speed of 250 words per minute. Learn more
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. 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.
Disclosure Behavior of European Firms around the Adoption of IFRS by Michael H. R. Erkens is 166 pages long, and a total of 42,496 words.
This makes it 56% the length of the average book. It also has 52% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 3 hours and 52 minutes to read Disclosure Behavior of European Firms around the Adoption of IFRS aloud.
Disclosure Behavior of European Firms around the Adoption of IFRS is suitable for students ages 10 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
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