There is an ongoing debate concerning the efficacy of mandating high-quality accounting
standards in unfavorable economies with inadequate institutional infrastructures. Greece …

The paper aims to explore the impact of the transition to International Financial Reporting
Standards (IFRS) on Greek listed companies' financial statements with a focus on net profit …

We examined the joint and relative value relevance of book value of equity (BVE) and
earnings before (2015–2016), after (2017–2018) and during the comparative year (2016) of …

This study examines issues relating to the mandatory adoption of International Financial
Reporting Standards (IFRS) by Greek listed companies. Initially, the impact of transition, as a …

This paper reports the results of a study on human resource disclosure in Greece. It
investigates the extent to which Greek companies disclose information about human …

Esta dissertação averigua o impacto da transição para as IAS/IFRS sobre acomparabilidade
da informação financeira nas empresas cotadas na Euronext Lisboa. Osobjectivos …

Over the past few decades, globalisation and the expansion of business investments and
capital markets have led to a demand for high quality accounting information. Regulation …

RESUMO A introdução de novos métodos e critérios contábeis no Brasil afetou diretamente
a mensuração do resultado contábil, cujos reflexos no resultado fiscal foram neutralizados …

Problem statement: The aim of this study is to highlight the main differences between
International Accounting Standards and Greek accounting, The sample constituted by 90 …

O estudo que apresentamos tem com o objectivo principal analisar se existem impactos
materialmente relevantes nas demonstrações financeiras e suas rubricas e impactos nos …