of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition …

This special issue of the journal of Accounting and Management Information Systems groups recent research into …

The paper aims to investigate the characteristics of financial reporting and management accounting by Slovenian Small … legal bases for external financial reporting of SMEs, rules in national accounting standards and their close linkage with … lenient requirements on accounting practitioners’ qualifications and a lack of supervision of financial statements. We then …