Purpose – 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, shareholders' equity, gearing and liquidity. It also seeks to examine any differences in the impact...

Purpose – The purpose of this research is to highlight the differences, and implications of any differences, between two approaches to measuring compliance with International Financial Reporting Standards (IFRS) mandatory disclosure requirements: the commonly used “dichotomous” approach;...

Purpose – 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, shareholders' equity, gearing and liquidity. It also seeks to examine any differences in the impact...

The use of technical terms to communicate accounting information can lead to misunderstandings when the meaning of such terms is not fully appreciated by the recipient of the information. The discipline of translation studies suggests that full equivalence in translation between languages is...

Purpose – This paper's purpose is to show how literary texts can be used as a source for gaining insights into social practices, including accounting. It aims to deepen our understanding of such social practices in their cultural, social, economic and political contexts by examining portrayals...

Purpose – The paper aims to explore the social origins of Scottish chartered accountants and the accounting stereotype as portrayed in popular fiction. Design/methodology/approach – The detective novels of the Scottish chartered accountant Alexander Clark Smith are used as a lens through...