Zugl.: Ulm, Universiẗat, Diss., 2008.

Zugl.: Pforzheim, Hochsch., Diplomarbeit, 2008.

Univ., Diss.--Münster, 2004. / Literaturverz. S. 227 - 238.

Zugl.: Bremen, Universiẗat, Diss., 2009.

Universität Münster, Diss., 2006.

Universiẗat, Diss., 2005--Hannover.

Capital markets development is an integral part of overall economic growth of any country. Accounting harmonization is aimed to increase the attractiveness of capital markets by creation of synchronized financial reporting environment globally so that the capital is effectively allocated with the lowest costs and increased liquidity. To the date, more than a hundred of countries implemented IFRS into the national accounting frameworks, therefore the need for the assessment of the real impacts on capital markets is obvious. The main goal of this study is to identify whether there is statistical evidence of the relationship between decreased/increased cost of equity capital among Russian listed companies and mandatory adoption of IFRS. Theoretical part includes an overview of the relevant theory, reasons of accounting harmonization as well as potential challenges. There are also described the main findings and real evidences of adoption impacts on the main capital and financial markets. Practical part of this paper is aimed to investigate whether the proposed benefits of IFRS adoption may be similarly observed in an environment of transition economy.

The objective of financial reporting has mainly been discussed in the accounting literature with reference to the stewardship/accountability and decision-usefulness perspective. The latter objective is emphasised by standard setters, but the accounting literature argues for a stronger emphasis on the stewardship/accountability perspective. The discussion surrounding the objective is largely conducted with large public companies as a foundation. Thus, the thesis aims to explore the function of financial reporting in small private family businesses as they account for a large amount of the existing corporations. The study relies on a qualitative method with semi-structured interviews and a document study on the financial reports to fulfil the purpose of the study. The study shows that the function of financial reporting is revolved around evaluating firm performance and using the financial report as a communication tool to external users. The findings indicate tendencies of the decision-usefulness, but the stewardship/accountability objective is more apparent. Also, the concept of socioemotional wealth appears to be related to the stewardship/accountability objective and the function of financial reporting.

Zugl.: Bochum, Universiẗat, Diss., 2009.

Zugl.: Köln, Universiẗat, Diss., 2007. / Includes bibliographical references (p. 367-399) and index.