Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International Journal of Managerial and Financial Accounting 2 (2010) 1, pp. 4-19
Over the past few decades, globalisation and the expansion of business investments and capital markets have led to a demand for high quality accounting information. Regulation (EC) No. 1606/2002 was applied in line with the process of internationalisation, involving the mandatory adoption of...