Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP : Evidence from Switzerland
Year of publication: |
2017
|
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Authors: | Fiechter, Peter |
Other Persons: | Halberkann, Jérôme (contributor) ; Meyer, Conrad (contributor) |
Publisher: |
[2017]: [S.l.] : SSRN |
Subject: | Schweiz | Switzerland | IFRS | Bilanzierungsgrundsätze | Accounting standards | Corporate Governance | Corporate governance | Auskunftspflicht | Disclosure regulation |
Extent: | 1 Online-Ressource (59 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: European Accounting Review Forthcoming Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments December 21, 2012 erstellt |
Other identifiers: | 10.2139/ssrn.2192523 [DOI] |
Classification: | G14 - Information and Market Efficiency; Event Studies ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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