costs and unused resource constraints. Our results show that the incremental impact of managerial expectations on cost … asymmetry is the strongest when adjustment costs and unused resources are high. Conversely, when both are low, expectations have … magnitude of adjustment costs, and optimistic managerial expectations; by contrast, the strongest cost anti-stickiness occurs …

costs and unused resource constraints. Our results show that the incremental impact of managerial expectations on cost … asymmetry is the strongest when adjustment costs and unused resources are high. Conversely, when both are low, expectations have … magnitude of adjustment costs, and optimistic managerial expectations; by contrast, the strongest cost anti-stickiness occurs …

risk on agency costs. We find decreased firm value, especially for firms with lower levels of investor protection and with … the highest expected agency costs. We also find that managerial incentives are reduced as measured by lower CEO pay …

Reporting Accounting standards (IFRS) and Greek Accounting Standards (GAS) and to investigate whether the results are influenced … from firm specific characteristics. Firstly, it is examined how the mandatory application of IFRS affected the relative and … incremental value relevance of book value and net income in Greece. Secondly, it is investigated whether the size of the companies …

Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS … the field of Investigation is Greece, the research provided key differences between the old Greek conservative accounting … and the fair value accounting of IFRS using a mixture of studies, the current paper has proved that the switch of the …

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 mandatory adoption of IFRS for firms, the problems and the obstacles that …

decision making and the interaction between external and internal reporting, after the IFRS transition in Greece, are explored …The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …. Results suggest that the significance of the IFRS-imposed policies in providing efficient managerial information is mostly of …

The purpose of this study is to analyze whether Greece, by complying with International Financial Reporting Standards … increased under IFRS/IAS adoption. It also puts forward the view that harmony should reflect properly the different …