(IAS/IFRS) introduced into the Italian legal system by the legislative decree no. 38 of 28th February 2005. Moreover, it …

standards (IAS) during 2000-2002 with those under international financial reporting standards (IFRS) during 2003-2004 (the … Swiss companies reporting under IAS during 2000-2002 and IFRS during 2003-2004 and 2005-2006 by assessing the relative … international accounting standards do not change the valuation properties of Swiss and German IAS/IFRS accounting variables. However …

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 …

The objective of this project was to investigate the impact of the adoption of international accounting standards (IAS/IFRS … switchover to IAS/IFRS standards. At the same time, there was little impact on company organisation and the span of control of … the PMS caused by the shift to IAS/IFRS. …

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 …

The purpose of this paper is to investigate the potential impact of IFRS on SMEs' annual reporting, considering in … literature, little attention has been paid to the specific influence of IFRS on firm rating. The empirical evidence reported in … highlights the differences in these firms' ratings, implementing alternatively the Italian or the IFRS model. …

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

This study aims to identify the cultural factors that lead countries to converge with or to adopt IAS/IFRS. Basically …, we presented a review of literature that associate between culture and the adoption of IAS/IFRS. Second, we classify … membership in the European continent and in North America promoting the use of IAS/IFRS. However, Anglo-Saxon colonisation's and …