Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/31874| Title: | Applying IFRS mandatory : evidence from Greek listed companies |
| Authors: | Papadatos, Konstantinos P. Bellas, Athanasios P. |
| Keywords: | Stock exchanges -- Greece Financial statements -- Standards Business enterprises -- Greece Accounting -- Standards -- International cooperation |
| Issue Date: | 2011 |
| Publisher: | University of Piraeus. International Strategic Management Association |
| Citation: | Papadatos, K. P., & Bellas, A. P. (2011). Applying IFRS mandatory : evidence from Greek listed companies. European Research Studies Journal, 14(4), 71-96. |
| 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. |
| URI: | https://www.um.edu.mt/library/oar//handle/123456789/31874 |
| Appears in Collections: | European Research Studies Journal, Volume 14, Issue 4 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ERSJ,_14(4)_-_A5.pdf | 370.59 kB | Adobe PDF | View/Open |
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