Ballas, Apostolos; Panagiotou, Vaia; Tzovas, Christos - In: Spoudai : journal of economics and business 64 (2014) 4, pp. 18-38
The purpose of this paper is to investigate the choices of Greek firms regarding the measurement of an item of a fixed tangible asset subsequent to its initial recognition, including impairment recognition, under IAS 16 and IAS 36 using a sample of Greek firms for the years 2005, 2007 and 2009....
