Since 2008, a new trend has been observed among companies listed on the SIX Swiss Exchange, whereby an increasing number of Swiss firms are abandoning the International Financial Reporting Standards (IFRS) in favor of Swiss GAAP FER as their accounting standard. This is primarily related to the convergence aimed for by IFRS with the United States Generally Accepted Accounting Principles (US GAAP), which has led to an increasing complexity of regulatory density, thereby impairing understandability and practicality, and driving up costs. Since only nationally oriented Swiss companies can find a solution to the aforementioned problems regarding IFRS in Swiss GAAP FER, this study exclusively analyzed companies with this characteristic to determine whether Swiss GAAP FER actually represents a better alternative.