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Why firms comply voluntarily with IAS: an empirical analysis with Swiss data

Publication date1998
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DUMONTIER, Pascal, RAFFOURNIER, Bernard. Why firms comply voluntarily with IAS: an empirical analysis with Swiss data. In: Journal of International Financial Management and Accounting, 1998, vol. 9, p. 216–245. doi: 10.1111/1467-646x.00038
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