Purpose - The research explores the extent to which the implementation of International Financial Reporting Standards (IFRS) in the Greek banking sector has affected its financial and narrative reporting between the periods prior (2002-2004) and after (2005-2007) the implementation of the IFRS....

The IFRS, by the global establishment of the accounting standards, principles and practices, meet the requirements of the users of the financial statements and the comparability of the data of the stock exchange quoted companies. Consequently, investors have more choices in a lowest possible...

The financial system consists, without doubt, one of the most important determinants of the world national economies, which undergoes numerous changes and challenges with major impact onthe economic growth prospects of a country. A healthy financial system is the steam engine of the economy, a...