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Applying IFRS Mandatory: Evidence from Greek Listed Companies

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  • Konstantinos P. Papadatos
  • Athanasios P. Bellas

Abstract

The 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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File URL: http://www.ersj.eu/repec/ers/papers/11_4_p5.pdf
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Bibliographic Info

Article provided by European Research Studies Journal in its journal European Research Studies Journal.

Volume (Year): XIV (2011)
Issue (Month): 4 ()
Pages: 71-96

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Handle: RePEc:ers:journl:v:xiv:y:2011:i:4:p:71-96

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Web page: http://www.ersj.eu/

Related research

Keywords: International Financial Reporting Standards (IFRS); Greek Listed Firms; Greek Accounting Standards (GAS); Mandatory Adoptions; Account Preparers;

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References

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  1. Joshi, Prem Lal & Ramadhan, Sayel, 2002. "The adoption of international accounting standards by small and closely held companies: evidence from Bahrain," The International Journal of Accounting, Elsevier, vol. 37(4), pages 429-440.
  2. Harris, Mary S. & Muller III, Karl A., 1999. "The market valuation of IAS versus US-GAAP accounting measures using Form 20-F reconciliations1," Journal of Accounting and Economics, Elsevier, vol. 26(1-3), pages 285-312, January.
  3. Konstantinos Papadatos & Vasiliki Makri, 2013. "The value relevance of earnings and cash flows under International Financial Reporting Standards: the case of Greece," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 9(2), pages 184-198.
  4. Ashbaugh, Hollis, 2001. "Non-US Firms' Accounting Standard Choices," Journal of Accounting and Public Policy, Elsevier, vol. 20(2), pages 129-153.
  5. Naomi Soderstrom & Kevin Jialin Sun, 2007. "IFRS Adoption and Accounting Quality: A Review," European Accounting Review, Taylor & Francis Journals, vol. 16(4), pages 675-702.
  6. Geoffrey Whittington, 2005. "The adoption of International Accounting Standards in the European Union," European Accounting Review, Taylor & Francis Journals, vol. 14(1), pages 127-153.
  7. Aljifri, Khaled & Khasharmeh, Hussein, 2006. "An investigation into the suitability of the international accounting standards to the United Arab Emirates environment," International Business Review, Elsevier, vol. 15(5), pages 505-526, October.
  8. Mary E. Barth & Wayne R. Landsman & Mark H. Lang, 2008. "International Accounting Standards and Accounting Quality," Journal of Accounting Research, Wiley Blackwell, vol. 46(3), pages 467-498, 06.
  9. Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos, 2007. "What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange," MPRA Paper 13207, University Library of Munich, Germany.
  10. Murphy, Ann B., 1999. "Firm Characteristics of Swiss Companies that Utilize International Accounting Standards," The International Journal of Accounting, Elsevier, vol. 34(1), pages 121-131.
  11. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
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