KARATZIMAS, Sotirios; ZOUNTA, Stella; KYRIAKIDOU, Vagia - In: Journal of Accounting and Management Information Systems 10 (2011) 3, pp. 302-317
The present study examines the changes that occurred in the accounting policies of the Greek companies after the adoption of IAS. More precisely, a comparison analysis between the manufacturing and the commercial sector is conducted. In order to achieve that, we analyze the impact of the IAS...
