Add to ORKGThe aim of the present study is to record the attitude of Greek listed companies towards the mandatory adoption of IFRS, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008. The 135 responses revealed the advantages of the mandatory adoption of IFRS for firms, the problems and the obstacles that they face for their implementation and their perceptions regarding how IFRS affect investors. In addition, it is examined whether the firms specific characteristics (size, profitability and the level of fixed assets) affect their attitude to IFRS.peer-reviewe
Purpose – The paper aims to explore the impact of the transition to International Financial Reportin...
In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005...
This paper addresses the question whether adoption of International Financial Reporting Standards (I...
This study examines issues relating to the mandatory adoption of International Financial Reporting S...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
Purpose: While the Greek GAAP is stakeholder-oriented and commonly viewed as a historical cost accou...
International Accounting Standards/ International Financing Reporting Standards (IAS/IFRS) were deve...
This study investigates the effects of the transition from Greek GAAP to IFRS on the financial resul...
In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance of ea...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
The study seeks to investigate the costs and benefits resulting from the application of IFRS in Gree...
Will the effects of eventual adoption of International Financial Reporting Standards (IFRS) be more ...
This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. ...
We examine the combined value relevance of book value of equity and net income before and after the ...
Purpose – The paper aims to explore the impact of the transition to International Financial Reportin...
In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005...
This paper addresses the question whether adoption of International Financial Reporting Standards (I...
This study examines issues relating to the mandatory adoption of International Financial Reporting S...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
Purpose: While the Greek GAAP is stakeholder-oriented and commonly viewed as a historical cost accou...
International Accounting Standards/ International Financing Reporting Standards (IAS/IFRS) were deve...
This study investigates the effects of the transition from Greek GAAP to IFRS on the financial resul...
In this study we tested the effect of the mandatory adoption of IFRS upon the value relevance of ea...
This paper reviews the literature on the effects of International Financial Reporting Standards (IFR...
The present study examines 153 Greek listed companies' compliance with all IFRS mandatory disclosure...
The study seeks to investigate the costs and benefits resulting from the application of IFRS in Gree...
Will the effects of eventual adoption of International Financial Reporting Standards (IFRS) be more ...
This article examines whether Moroccan listed companies have adopted the IFRS accounting standards. ...
We examine the combined value relevance of book value of equity and net income before and after the ...
Purpose – The paper aims to explore the impact of the transition to International Financial Reportin...
In this study, we examine whether the mandatory adoption of IFRS by Turkish listed companies in 2005...
This paper addresses the question whether adoption of International Financial Reporting Standards (I...