@unpublished{publication-9171,
	author={Fiechter, Peter and Halberkann, Jérome and Meyer, Conrad},
	institution={University of Zurich},
	number=1,
	pages=38,
	series={Working Paper Series},
	title={Determinants and Consequences of a Voluntary Turn Away from IFRS to Local GAAP : Evidence from Switzerland},
	year=2012,
}