Tsalavoutas, Ioannis; Evans, Lisa - In: Managerial Auditing Journal 25 (2010) September, pp. 814-842
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...
