Bernard Raffournier

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Why Firms Comply Voluntarily with IAS: an Empirical Analysis with Swiss Data

Pascal Dumontier, Bernard Raffournier, 1998 .

The adoption timing of optional accounting standards: the case of goodwill capitalization in Switzerland

Bernard Raffournier, 2001 .

An empirical investigation of concentration, country segmentation and industry specialization in the European audit market

P. Walton, Bernard Raffournier, 1999 .

Are IFRS more value relevant than European national GAAPs? Evidence from Germany, Switzerland, and Austria

Pascal Dumontier, Bernard Raffournier, 2004 .

The Impact of International Financial Reporting Standards (IFRS) Adoption and IFRS Renouncement on Audit Fees: The Case of Switzerland

Bernard Raffournier, A. Schatt, 2018, International Journal of Auditing.

Is European Accounting Research Fairly Reflected in Academic Journals? An Investigation of Possible Non-mainstream and Language Barrier Biases

Bernard Raffournier, A. Schatt, 2009 .

The value relevance of earnings in a transition economy: The case of Romania

Bernard Raffournier, Andrei Filip, 2010 .

Financial Crisis And Earnings Management: The European Evidence

Bernard Raffournier, Andrei Filip, 2014 .

The Application of IFRS Across Different Institutional Environments

Bernard Raffournier, 2013 .

The determinants of voluntary financial disclosure by Swiss listed companies

Bernard Raffournier, Bernard Raffournier, 1997 .

Accounting and capital markets: a survey of the European evidence

Pascal Dumontier, Bernard Raffournier, 2002 .

The Role and Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Switzerland

Bernard Raffournier, 2017 .

International accounting. 2nd edition

Axel Haller, Peter Walton, P. Walton, 2003 .

Has accounting quality increased in Europe after IFRS adoption

Bernard Raffournier, 2013 .