Cohen, Sandra; Karatzimas, Sotiris - In: International Journal of Accounting, Auditing and … 9 (2013) 3, pp. 268-285
, we aim to explore the internal reporting methods, the management accounting practices and techniques, as well as the … implications on decision making and the interaction between external and internal reporting, after the IFRS transition in Greece … they affect decision making. Internal and external reporting in Greek firms appear to interact in various ways, while the …