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Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP : Evidence from Switzerland

Fiechter, Peter - 2017

We examine determinants and consequences of a turn away from IFRS to local GAAP, thereby exploiting a unique feature of the Swiss setting in which listed firms are allowed to switch from IFRS to Swiss GAAP, all else being equal. We posit that net benefits of IFRS are less for small firms with...

Persistent link: https://www.econbiz.de/10012974745

Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland

Fiechter, Peter; Halberkann, Jerome; Meyer, Conrad - In: European accounting review 27 (2018) 5, pp. 955-989

Persistent link: https://www.econbiz.de/10011977320

The effects of compensation and board quality on non-GAAP disclosures in Europe

Fiechter, Peter - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 318-323

Persistent link: https://www.econbiz.de/10010128402

Rechnungslegung und Corporate Governance : Postulate für ein glaubwürdiges Rechnungswesen

Meyer, Conrad - In: Der Schweizer Treuhänder : Monatsschrift für … 77 (2003) 9, pp. 701-710

Persistent link: https://www.econbiz.de/10001817315

Response to discussion of : the effects of compensation and board quality on non-GAAP disclosures in Europe

Isidro, Helena; Marques, Ana - In: The international journal of accounting : TIJA 48 (2013) 3, pp. 324-326

Persistent link: https://www.econbiz.de/10010128396

Umsetzung der Corporate-Governance-Richtlinie : Analyse der Geschäftsberichte 2003

Meyer, Conrad; Staub, Peter - In: Der Schweizer Treuhänder : Monatsschrift für … 79 (2005) 1/2, pp. 27-34

Persistent link: https://www.econbiz.de/10002620486