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| Tekijä: | Cuijpers, R. Buijink, W. |
| Otsikko: | Voluntary adoption of non-local GAAP in the European Union: A study of determinants and consequences |
| Lehti: | European Accounting Review
2005 : VOL 14:3, p. 487-524 |
| Asiasana: | Accounting standards Companies European Union |
| Kieli: | eng |
| Tiivistelmä: | This study examines the determinants and consequences of voluntary adoption of non-local accounting principles (non-local GAAP, hereafter as: n-GAAP) by firms in the European Union (EU). The maintained hypothesis is that firms that voluntarily adopt International Accounting Standards (IAS) or United States generally accepted accounting principles (US GAAP) expect to experience net benefits from adoption. The finding that 133 non-financial firms in the EU voluntarily used n-GAAP in 1999 suggests that the majority of listed EU firms does not expect to benefit from n-GAAP adoption. It is found among others that firms voluntarily using n-GAAP are more likely to be listed on a U.S. exchange, the EASDAQ exchange in Brussels, and have more geographically dispersed operations. |
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