Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data
In Switzerland the use of International Accounting Standards (IAS) is allowed as an alternative to national rules for the preparation of consolidated financial statements. This opportunity has been widely used, since about 40% of Swiss listed compagnies do comply with IAS. Because of permissiveness and low disclosure requirements of the Swiss accounting regulation, compliance with IAS implies additional disclosure and renouncement of a considerable discretion in accounting practices. The aim of this paper is to determine the characteristics of firms which voluntarily choose to incure these additional costs.
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