Iatridis, George; Valahi, Styliani - In: Research in International Business and Finance 24 (2010) 1, pp. 1-14
This paper focuses on firms' voluntary compliance with the reporting requirements of the International Accounting Standard (IAS) 1 before the official adoption of IASs. The paper seeks to identify the motives for the voluntary adoption of IAS 1 and investigates the relation to the provision of...
