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The impact of IFRS on accounting quality: Evidence from Greece

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  • Dimitropoulos, Panagiotis E.
  • Asteriou, Dimitrios
  • Kousenidis, Dimitrios
  • Leventis, Stergios

Abstract

This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock Exchange (ASE) for a period of eight years (2001–2008) we find convincing evidence that the implementation of IFRS contributed to less earnings management, more timely loss recognition and greater value relevance of accounting figures, compared to the local accounting standards. Also, our findings document that audit quality further complements the beneficial impact of IFRS since those companies that are audited by Big-5 audit firms exhibit higher levels of accounting quality. Our findings are robust in regard to different model specifications and after controlling for firm-specific effects like size, risk, profitability and growth opportunities.

Suggested Citation

  • Dimitropoulos, Panagiotis E. & Asteriou, Dimitrios & Kousenidis, Dimitrios & Leventis, Stergios, 2013. "The impact of IFRS on accounting quality: Evidence from Greece," Advances in accounting, Elsevier, vol. 29(1), pages 108-123.
    • Handle: RePEc:eee:advacc:v:29:y:2013:i:1:p:108-123
    DOI: 10.1016/j.adiac.2013.03.004
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