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The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms

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  • Brigitte Eierle
  • David Shirkhani
  • Christiane Helduser

Abstract

Our study, which is based on a survey carried out among German private firms, aims to ascertain which characteristics determine private firms’ need for providing internationally comparable accounting information and whether or not those firms that perceive such a need actually apply IFRS voluntarily. The relevance of equity from foreign investors and inclusion within an international group are positively associated with this perceived need, whereas international operating activities and a firm’s size are not. Regarding the voluntary adoption of IFRS, both the perceived need and also the interaction between size and need are significant. Our results show that smaller firms, despite perceiving a need for providing their stakeholders with internationally comparable accounting information, often do not apply IFRS.

Suggested Citation

  • Brigitte Eierle & David Shirkhani & Christiane Helduser, 2018. "The Need to Provide Internationally Comparable Accounting Information and the Application of IFRS: Empirical Evidence from German Private Firms," Accounting in Europe, Taylor & Francis Journals, vol. 15(3), pages 323-346, September.
    • Handle: RePEc:taf:acceur:v:15:y:2018:i:3:p:323-346
    DOI: 10.1080/17449480.2018.1445869
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    Cited by:

    1. Ana Paula Silva & Alexandra Fontes & Carlos Menezes & Tânia Menezes Montenegro, 2023. "Transitioning to an IFRS-Based Accounting System: Longitudinal Insights from Practitioners in Portugal," Sustainability, MDPI, vol. 15(20), pages 1-21, October.

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