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- W2154642223 abstract "This study examines the relationship between use of international accounting standards and companies’ source of finance. We investigate the proposition contained in Nobes’ (1998) model which postulates outsider companies (those with a higher level of public finance) in weak equity-outsider markets (capital markets where public equity finance is not the dominant source of finance) are more likely to change their type of accounting system from one focused on information for creditors and tax authorities to one that meets the needs of external financiers. We found strong support for Nobes’ model. Using 408 German listed companies at 1999, we observed that companies with more outsider finance (the proportion of shares held by outsiders and the presence of public debt) were more likely to use international standards (US GAAP or IAS). The results indicate the importance of controlling for source of finance at the company rather than country level in cross-country studies investigating the benefits of adoption of international standards." @default.
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- W2154642223 date "2012-01-01" @default.
- W2154642223 modified "2023-09-27" @default.
- W2154642223 title "An Investigation of the Relationship between Use of International Accounting Standards and Source of Company Finance in Germany" @default.
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- W2154642223 doi "https://doi.org/10.2139/ssrn.773807" @default.
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