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| Author: | Missonier-Piera, F. |
| Title: | Economic determinants of multiple accounting method choices in a Swiss context |
| Journal: | Journal of international financial management & accounting
2004 : SUMMER, VOL. 15:2, p. 118-144 |
| Index terms: | Accounting policy Choice theory ECONOMIC CONDITIONS Switzerland |
| Language: | eng |
| Abstract: | The number of empirical studies investigating the economic determinants og the accounting choices made by European companies is relatively small. The paper contributes to the existing literature by examining the behaviour of Swiss listed companies and providing an accounting method strategy approach to the analysis. |
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