The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire … introduction of IFRS. -- IFRS adoption ; Greece ; costs : benefits … benefits and the costs associated with the transition to IFRS. In addition, it was asked to indicate whether the IFRS benefits …

Reporting Accounting standards (IFRS) and Greek Accounting Standards (GAS) and to investigate whether the results are influenced … from firm specific characteristics. Firstly, it is examined how the mandatory application of IFRS affected the relative and … incremental value relevance of book value and net income in Greece. Secondly, it is investigated whether the size of the companies …

Exchange were scrutinized concerning the differences in financial figures which have been appeared due to the adoption of IFRS … the field of Investigation is Greece, the research provided key differences between the old Greek conservative accounting … and the fair value accounting of IFRS using a mixture of studies, the current paper has proved that the switch of the …

The aim of the present study is to record the attitude of Greek listed companies towards the mandatory adoption of IFRS …, in Greece. In this context, a questionnaire was send to the listed companies of the Athens Stock Exchange (ASE) in 2008 …. The 135 responses revealed the advantages of the mandatory adoption of IFRS for firms, the problems and the obstacles that …

decision making and the interaction between external and internal reporting, after the IFRS transition in Greece, are explored …The present study is an attempt to examine the impact of the IFRS adoption on management accounting. More specifically …. Results suggest that the significance of the IFRS-imposed policies in providing efficient managerial information is mostly of …

The purpose of this study is to analyze whether Greece, by complying with International Financial Reporting Standards … increased under IFRS/IAS adoption. It also puts forward the view that harmony should reflect properly the different …

Law 4308/2014 is the main regulation that transposed Accounting Directive 2013/34 of the EU into national law in Greece … outlines the key accounting principles introduced with this Law and how they compare with IFRS. This brief analysis indicates … that, to a large extent, Greek accounting standards have now been aligned with IFRS. Given the preceding substantial …

The study seeks to investigate the costs and benefits resulting from the application of IFRS in Greece. A questionnaire … benefits and the costs associated with the transition to IFRS. In addition, it was asked to indicate whether the IFRS benefits … analysis of the responses suggest that, although the majority of respondents believe that the introduction of IFRS improved the …