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Firm Characteristics of Swiss Companies that Utilize International Accounting Standards

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  • Murphy, Ann B.
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    File URL: http://www.sciencedirect.com/science/article/B6W4P-3XDJHYM-6/2/94cd4e9ddae1f80aeea362edf456f57b
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    Bibliographic Info

    Article provided by Elsevier in its journal The International Journal of Accounting.

    Volume (Year): 34 (1999)
    Issue (Month): 1 ()
    Pages: 121-131

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    Handle: RePEc:eee:accoun:v:34:y:1999:i:1:p:121-131

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    Web page: http://www.elsevier.com/locate/inca/620179

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    Cited by:
    1. Leonidas C. Doukakis, 2010. "The persistence of earnings and earnings components after the adoption of IFRS," Managerial Finance, Emerald Group Publishing, vol. 36(11), pages 969-980, November.
    2. Corinne Bessieux-Ollier & Elisabeth Walliser, 2012. "Why firms listed on an unregulated financial market comply voluntarily with IFRS: An empirical analysis with French data," Post-Print hal-00690935, HAL.
    3. Lopes, Patricia Teixeira & Rodrigues, Lucia Lima, 2007. "Accounting for financial instruments: An analysis of the determinants of disclosure in the Portuguese stock exchange," The International Journal of Accounting, Elsevier, vol. 42(1), pages 25-56.
    4. Cuijpers,Rick & Maijoor,Steven & Buijink,Willem, 2002. "Voluntary adoption of non-local GAAP in the European Union: a study of determinants," Research Memorandum 069, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    5. Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
    6. Naser, Kamal & Nuseibeh, Rana, 2003. "Quality of financial reporting: evidence from the listed Saudi nonfinancial companies," The International Journal of Accounting, Elsevier, vol. 38(1), pages 41-69.
    7. Pascal Dumontier & Bernard Raffournier, 2002. "Accounting and capital markets: a survey of the European evidence," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 119-151.
    8. Guerreiro, Marta Silva & Rodrigues, Lúcia Lima & Craig, Russell, 2012. "Voluntary adoption of International Financial Reporting Standards by large unlisted companies in Portugal – Institutional logics and strategic responses," Accounting, Organizations and Society, Elsevier, vol. 37(7), pages 482-499.
    9. Philippe Touron, 2000. "APPORTS ET LIMITES DE LA THEORIE INSTITUTIONNELLE DES ORGANISATIONS Etude de trois cas d'adoption de normes comptables internationales en France," Post-Print halshs-00587516, HAL.
    10. Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.
    11. Jiri Strouhal & Dana Dvorakova & Bohuslava Knapova, 2009. "Preliminary view on owner’s and manager’s approach to valuation," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 56, pages 178-185, November.
    12. Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH, 2008. "Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania," European Financial and Accounting Journal, University of Economics, Prague, vol. 2008(4), pages 22-44.
    13. George Emmanuel Iatridis, 2012. "Voluntary IFRS disclosures: evidence from the transition from UK GAAP to IFRSs," Managerial Auditing Journal, Emerald Group Publishing, vol. 27(6), pages 573-597.
    14. Missonier-Piera, Franck, 2007. "Motives for fixed-asset revaluation: An empirical analysis with Swiss data," The International Journal of Accounting, Elsevier, vol. 42(2), pages 186-205.
    15. Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007. "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper 13207, University Library of Munich, Germany.
    16. Paul André & Peter Walton & Dan Yang, 2012. "Voluntary adoption of IFRS: A study of determinants for UK unlisted firms," Post-Print hal-00935013, HAL.

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