Matonti, Gaetano; Iuliano, Giuseppe - In: Eurasian Business Review 2 (2012) 2, pp. 43-70
Prior literature states that the voluntary adoption of IFRS by private firms is related to some firms’ contracting … also find that the likelihood of IFRS voluntary adoption by private subsidiaries firms increases when their parent company … that some private firms have voluntarily adopted the IFRS. The aim of the paper is to analyze the determinants of voluntary …