References

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• 1977Determinants of corporate borrowing13,160 cited
• 1985Positive Accounting Theory5,837 cited
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• 1999The Economic Consequences of Increased Disclosure2,101 cited
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• 1995The determinants of voluntary financial disclosure by Swiss listed companies780 cited
• 1981International Accounting and Multinational Enterprises548 cited
• 1998Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data338 cited
• 1999The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations328 cited
• 1999An empirical investigation of multinational firms' compliance with International Accounting Standards222 cited
• 2005Advances in International Accounting217 cited
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• 1999Firm Characteristics of Swiss Companies that Utilize International Accounting Standards114 cited