VOLUNTARY ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS BY THE ITALIAN PRIVATE FIRMS: A STUDY OF THE DETERMINANTS

被引：0

作者：

Matonti, Gaetano ^{[1
]}

Iuliano, Giuseppe ^{[1
]}

机构：

[1] Univ Salerno, Salerno, Italy

来源：

4TH ANNUAL EUROMED CONFERENCE OF THE EUROMED ACADEMY OF BUSINESS: BUSINESS RESEARCH CHALLENGES IN A TURBULENT ERA | 2011年

关键词：

Voluntary adoption; IAS/IFRS; Private firms; Financial Statements Determinant; EARNINGS MANAGEMENT; AGENCY COSTS; QUALITY; INCENTIVES; AUDITORS; CHOICE; GAAP; IAS; UK; US;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

In our paper we explore the determinant of the voluntary adoption of Ias/Ifrs by the Italian private firms. The Positive Accounting Theory is used as theoretical framework. We study the explanatory variables (firm size, leverage, shareholder nationality, legal form of the firm, audit and industry sector) of this accounting choices.

引用

页码：1165 / 1195

页数：31

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