The present study examines the value relevance of disclosed related party transactions (RPTs) in the Greek listed companies on the Athens Stock Exchange. We are based on two types of transactions: exchange of goods-products and the exchange of assets (group accounting), using a value relevance...

The present study examines the value relevance of disclosed related party transactions (RPTs) in the Greek listed companies on the Athens Stock Exchange. We are based on two types of transactions: exchange of goods-products and the exchange of assets (group accounting), using a value relevance...

In group accounting, the reconciliation between net income and equity of the parent company and their corresponding value in consolidated financial statements is becoming increasingly relevant. In Italy, the Reconciliation Statement (RS) has been required for all listed companies by the...

The Treaty of Rome organized the removal of all barriers to trade resulting from protectionist legislation of the Member States and provided, the abolition of all restrictions on the free movement of goods, persons, services and capital. The founding fathers of European Economic Community have...

Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for...

Compliance with accounting standards is a major issue in Europe and elsewhere. Research on the horizontal dimension shows non-compliance even though financial reports state compliance and auditors concur. The vertical dimension is more relevant to discover the extent and reasons for...