This paper assesses the impact of mandatory IFRS adoption in Greece. Our research is motivated by an ongoing debate about the efficacy of enforcing high quality accounting standards in controversial economies with unfavorable economic infrastructures. We perceive Greece as a representative...

This paper investigates whether taxes presented according to the IFRS financial statements convey value relevant information. We ask the following questions: do taxes derived from published IFRS financial statements convey information on tax planning policies and thus be used to predict future...

This study investigates the effect of a change in financial reporting regulation, the adoption of International Financial Reporting Standards (IFRS), on investment decisions in Europe. It further investigates whether capital investment decisions were influenced by the adverse macroeconomic...