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Are Banks Soluble in Financial Markets? A Note on Accounting for Distressed Greek Sovereign Debt at Fair Value

Biondi, Yuri - 2012

Different approaches to accounting involve different, often implicit, assumptions as to the functioning of the monetary and financial system. In particular, fair value accounting, unlike historical cost accounting, relies on the assumption of asset (and liability) market liquidity, and may...

Persistent link: https://www.econbiz.de/10013104006

Assessing the Impact of IPSAS on financial reporting and public management in Greece

Gkouma, Olympia G.; Filos, John - In: Spoudai : journal of economics and business 72 (2022) 1/2, pp. 56-79

The adoption of International Public Sector Accounting Standards (IPSAS) is gaining momentum across the world. Greece … sector in Greece adopted IPSAS-based standards (P.D.54/2018) in June 2018. The transition from modified cash accounting to … objective of this study is to assess the impact of IPSAS on financial reporting and public management in Greece and discuss the …

Persistent link: https://www.econbiz.de/10013448092

The transition from the Greek accounting system to IFRS: evidence from the manufacturing sector

Georgakopoulou, Eleftheria; Spathis, Charalambos; … - In: International journal of managerial and financial accounting 2 (2010/11) 1, pp. 4-19

Persistent link: https://www.econbiz.de/10003977829

Goodwill under IFRS : relevance and disclosures in an unfavorable environment

Baboukardos, Diogenis; Rimmel, Gunnar - In: Accounting forum : advancing the interdisciplinary and … 38 (2014) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10010336159

Banks' use of accounting discretion and regulatory intervention : the case of European banks' impairments on Greek government bonds

Bierey, Martin; Schmidt, Martin - In: The international journal of accounting : TIJA 52 (2017) 2, pp. 122-141

Persistent link: https://www.econbiz.de/10011735382

Assessing accrual accounting reform in Greek public hospitals : an empirical investigation

Eriotis, Nikolaos; Stamatiadis, Filippos; Vasiliou, … - In: International journal of economic sciences and applied … 4 (2011) 1, pp. 153-183

the government sector reform initiatives in Greece and to present empirical evidence regarding the adoption level of the … provides on the approaches and processes used by the Government of Greece to implement accrual financial and cost accounting …

Persistent link: https://www.econbiz.de/10009011110

The informative role of accounting standards in privatising state-owned property : comparing Greek Governmental Accounting Standards and IPSAS

Cohen, Sandra; Karatzimas, Sotiris; Venieris, George J. - In: Global business & economics review 17 (2015) 1, pp. 51-62

Persistent link: https://www.econbiz.de/10011337175

An empirical investigation of audit pricing in the public sector : the case of Greek LGOs

Cohen, Sandra; Leventis, Stergios - In: Financial accountability & management : in governments, … 29 (2013) 1, pp. 74-98

Persistent link: https://www.econbiz.de/10009716361

Applying data envelopment analysis on accounting data to assess and optimize the efficiency of Greek local governments

Doumpos, Michael; Cohen, Sandra - In: Omega : the international journal of management science 46 (2014), pp. 74-85

Persistent link: https://www.econbiz.de/10010347770

An empirical study on Greece's current account determinants before and after the outbreak of the global financial crisis

Monokroussos, Platon; Thomakos, Dimitrios D. - In: A financial crisis manual : reflections and the road ahead, (pp. 105-129). 2015

Persistent link: https://www.econbiz.de/10011443922

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