search query: @author Murphy, A. / total: 6
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| Author: | Murphy, A. |
| Title: | Firm characteristics of Swiss companies that utilize international accounting standards |
| Journal: | International Journal of Accounting
1999 : VOL. 34:1, p. 121-131 |
| Index terms: | INTERNATIONAL ACCOUNTING SWITZERLAND COMPANIES |
| Language: | eng |
| Abstract: | This study examines the firm specific characteristics of Swiss companies that have voluntarily elected to prepare financial reports using International Accounting Standards (IASs). An identification of differences between companies that select to adopt IASs and those that do not should aid in determining what the perceived benefits might be. The variables tested were foreign sales activity, foreign stock exchange listings, debt/equity ratio, market value, size and audit firm. |
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