The aim of the present study is to compare the value relevance of accounting information under International Financial Reporting Accounting standards (IFRS) and Greek Accounting Standards (GAS) and to investigate whether the results are influenced from firm specific characteristics. Firstly, it...

The aim of the present study is to record the attitude of Greek listed companies towards the mandatory adoption of IFRS, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008. The 135 responses revealed the advantages of the...

The aim of this study is to investigate the value relevance of earnings and cash flows, after the mandatory adoption of International Financial Reporting Standards (IFRS) in Greece. According to accounting literature, value relevance is defined as the ability of financial information contained...

The aim of this study is to investigate the value relevance of earnings and cash flows, after the mandatory adoption of International Financial Reporting Standards (IFRS) in Greece. According to accounting literature, value relevance is defined as the ability of financial information contained...

This paper presents an analysis of the factors affecting foreign direct investments, focusing on governance quality and adoption of International Financial Reporting Standards on countries of the Gulf Cooperation Council, which are a special case of study due to their idiosyncratic...

This paper presents an analysis of the factors affecting foreign direct investments, focusing on governance quality and adoption of International Financial Reporting Standards on countries of the Gulf Cooperation Council, which are a special case of study due to their idiosyncratic...

The main purpose of this paper is to investigate the impact of an endogenous relationship between international financial reporting standards (IFRS) and sovereign credit ratings on the factors that determine foreign direct investments, by using an instrumental variable panel data framework. The...