Why Do Private Firms Adopt IFRS?
Abstract
Do private firms voluntarily adopt IFRS? If so, why? Answer to these questions have been very limited so far, mainly due to the absence of financial data on private firms. In this paper, I exploit the German setting where the financial statements of private firms are comprehensively available. I estimate multi-period logit regressions on the choice between national GAAP and IFRS for the consolidated (or group) financial statements of 3,365...
Paper Details
Title
Why Do Private Firms Adopt IFRS?
Published Date
Jan 1, 2011
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