We examine the value relevance of accounting fundamentals after the mandatory transition to IFRS in Greece. We find no significant change in the value relevance of book value of equity and earnings between the 2004 pre IFRS and 2005 post IFRS periods and conclude that the accounting framework is...

This paper reviews the literature on compliance with IFRS mandatory disclosure requirements for the post-2005 period. We adopt a structured literature review methodology and address three key questions: how is research on compliance with IFRS mandatory disclosure requirements developing; what is...

This thesis investigates the suitability of International Financial Reporting Standards (IFRSs) for Saudi Arabia by examining the perceptions of accounting users and preparers. It explores the information needs of the main users of accounting, the factors that represent barriers to the adoption...

This thesis focuses on compliance with IFRS disclosure requirements in Malaysia. There are four objectives that this study attempts to achieve, namely: (1) to ascertain whether present regulatory enforcement is effective in curbing non-compliance with IFRS in Malaysia; (2) to determine whether...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both:• Deeply held convictions about language; and• Diversity of views on key issues even within translators into one language...

The objective of this study is to demonstrate the degree to which debate about translation in the EU, and translation specifically of IFRS in the EU, generates both: - Deeply held convictions about language; and - Diversity of views on key issues even within translators into one language group....

In 2005, the EU adopted IFRS for all listed companies publishing consolidated financial statements in Europe. The transition from national accounting standards to IFRS was complex and costly but the main arguments for it included the improvement in comparability across companies and improvement...

Agency problems may arise from the separation of ownership and management (Type I) or from conflicts of interest between controlling and non-controlling shareholders (Type II). In this study, we investigate whether the relation between corporate governance and firm performance depends on the...

Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece. This short paper summarises the underlying background and the process followed up to the issuance of this Law. It also outlines the key accounting principles introduced with...

Variations in entrepreneurial attitudes towards risk and control imply a link between the capital structure of SMEs and national culture. We investigate this unexplored relationship, using two of Schwartz's latest cultural dimensions (Hierarchy and Embeddedness) and a large panel data sample...