Description
Ulf Brggemann discusses and empirically investigates the economic consequences of mandatory switch to IFRS. He provides evidence that cross-border investments by individual investors increased following the introduction of IFRS. :Dr. Ulf Brggemann received his doctoral degree from the University of Cologne under the supervision of Prof. Dr. Carsten Homburg (Department of Business Administration and Management Accounting). Intended and Unintended Consequences of Mandatory IFRS Adoption; Mandatory IFRS Adoption and Cross-border Investments by Individual Investors; Economic Consequences Fair Value Reclassifications under IFRS
