In more than 100 countries, listed companies prepare their financial statements using IFRS. For non-listed companies …

This study examines the effects of implementation of IAS 32, IAS 39 and IFRS 7 on Greek and UK banks' profitability … during the period 2001-2008. The investigation period has been separated into the period before, during and after IFRS …

International Financial Reporting Standards (IFRS) in Greece. According to accounting literature, value relevance is defined as the … flows under IFRS do not contain incremental information as compared to the earnings under IFRS, when both cash flows and …

paper presents a study of the adoption of IFRS in South Eastern Europe by examining the case of Greece. It outlines the …-quality information. It is widely accepted by numerous organisations that adherence to International Financial Reporting Standards (IFRS … underlying factors and constraints affecting the compliance of firms with IFRS and most importantly highlights some key …

internationalisation, involving the mandatory adoption of International Financial Reporting Standards (IFRS) by all listed European … companies from 2005 onwards. The primary objective of this study is to examine whether the mandatory adoption of IFRS in the EU … has affected the structure of a specific set of Greek companies reporting under IFRS and under the Greek accounting system …

banks. The paper presents the main changes in the accounting system for the Greek commercial banks with the adoption of IFRS … conformity with IFRS and including the adjusted to IFRS relevant financial statements of 2004), we investigate the performance of …

This study investigates the compliance of Greek firms to IFRS disclosure requirements. Using a checklist based on the … compliance with IFRS requirements and ultimately on the quality of financial statements. …