Iatridis, George; Dalla, Konstantia - In: International Journal of Managerial Finance 7 (2011) 3, pp. 284-303
Purpose – While the Greek GAAP is stakeholder‐oriented and commonly viewed as a historical cost accounting model, IFRS is shareholder‐oriented and generally perceived as a fair‐value accounting model. The study seeks to investigate the effects of adopting IFRSs on the financial...