Determinants and consequences of a voluntary turn away from IFRS to local GAAP : evidence from Switzerland
Peter Fiechter, Jerome Halberkann and Conrad Meyer
| Year of publication: |
December 2018
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|---|---|
| Authors: | Fiechter, Peter ; Halberkann, Jerome ; Meyer, Conrad |
| Published in: |
European accounting review. - London : Routledge, ISSN 0963-8180, ZDB-ID 1128686-6. - Vol. 27.2018, 5, p. 955-989
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| Subject: | IFRS | Bilanzierungsgrundsätze | Accounting standards | Auskunftspflicht | Disclosure regulation | Corporate Governance | Corporate governance | Schweiz | Switzerland | 2004-2013 |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/09638180.2017.1375418 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011977320