This thesis analyses whether compliance behaviour in financial reporting may be influenced by differences in regulatory sources and in the design of the regulations themselves. A logistic bimial model is used to describe the relative odds of full compliance rather than regulatory avoidance by way of partial or creative compliance. The analysis is based on the accounting policies adopted by internationally listed companies registered in Europe where, despite the harmonising impact of the European company law directives, regulatory strategies in accounting continue to be diverse.
The Author: Gabi Ebbers obtained her first degree (in BWL) from the Universitaet Muenster, Germany and subsequently gained masters degrees from the University of Wales, Bangor (M.A. in Banking and Finance) and the Universite Paris-Dauphine (Magistere Banque-Finance-Assurance). In 1998 she obtained her Ph.D. in international accounting at the University of Wales, Bangor. Gabi Ebbers is employed as Project Manager of the German Accounting Standards Committee, Berlin.
Peter Lang AG
Date of Publication
Business, Accounting & Vocational: Textbooks & Study Guides
Betriebswirtschaftliche Studien Rechnungs- Und Finanzwesen, Organisation Und Institution