What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange
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References listed on IDEAS
- repec:bla:joares:v:6:y:1968:i:2:p:159-178 is not listed on IDEAS
- Garrido, Pascual & Leon, Angel & Zorio, Ana, 2002. "Measurement of formal harmonization progress:: The IASC experience," The International Journal of Accounting, Elsevier, vol. 37(1), pages 1-26.
- 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.
- Sami, Heibatollah & Zhou, Haiyan, 2004. "A comparison of value relevance of accounting information in different segments of the Chinese stock market," The International Journal of Accounting, Elsevier, vol. 39(4), pages 403-427.
- 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.
- Asheq Rahman & Hector Perera & Siva Ganesh, 2002. "Accounting Practice Harmony, Accounting Regulation and Firm Characteristics," Abacus, Accounting Foundation, University of Sydney, vol. 38(1), pages 46-77.
- Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
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- Dimitrios V. KOUSENIDIS & Anestis C. LADAS & Christos I. NEGAKIS, 2010. "Value Relevance of Accounting Information in the Pre- and Post-IFRS Accounting Periods," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 143-152.
- Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
More about this item
KeywordsInternational Accounting Standards (IAS); Greek Accounting Standards (GAS); Value relevance; Incremental value relevance; Accounting Standards; Fair value;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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