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This paper reviews the literature on the effect of informal institutions on accounting practices and outcomes. We adopt a structured literature review methodology and address three key questions: How is research on the impact of informal institutions on accounting outcomes developing? What is...
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This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock Exchange (ASE) for a period of eight years (2001–2008) we find convincing evidence that the implementation of...
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