Applying IFRS Mandatory: Evidence from Greek Listed Companies
AbstractThe 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.
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Bibliographic InfoArticle provided by European Research Studies Journal in its journal European Research Studies Journal.
Volume (Year): XIV (2011)
Issue (Month): 4 ()
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International Financial Reporting Standards (IFRS); Greek Listed Firms; Greek Accounting Standards (GAS); Mandatory Adoptions; Account Preparers;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- M49 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Other
- F23 - International Economics - - International Factor Movements and International Business - - - Multinational Firms; International Business
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