The Role of Firm-Specific Incentives and Country Factors in Explaining Voluntary IAS Adoptions: Evidence from Private Firms

This paper investigates voluntary adoptions of International Accounting Standards (IAS) by private enterprises, and builds on prior research which posits that higher quality financial reports through IAS adoption can reduce information asymmetry and facilitate contracting with external parties. Spec...

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Veröffentlicht in:	The European accounting review 2008-07, Vol.17 (2), p.331-360
Hauptverfasser:	Francis, Jere R., Khurana, Inder K., Martin, Xiumin, Pereira, Raynolde
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting methods Corporate governance Cross-national analysis Decision making Financial incentives Financial reporting Institutions International accounting standards International Financial Reporting Standards Motivation Private enterprise Small and medium sized enterprises Studies
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